| Chapter | Content | Page |
| Division I | ||
| CR-1 | Amendment brought in TDS & TCS provisions by the Finance Act, 2025 | 3 |
| CR-2 | Rates of TDS & TCS at a glance | 7 |
| CR-3 | Time & Mode of Payment of TDS & TCS at a glance | 25 |
| CR-4 | Form No. and time-limit of Issue of TDS & TCS Certificates at a glance | 28 |
| CR-5 | Statement of TDS & TCS at a glance | 30 |
| CR-6 | Withholding Tax rates as per IT Act vis a vis Tax Treaties at a glance | 33 |
| CR-7 | Tax rates as per IT Act vis a vis Tax Treaties | 43 |
| Division II | ||
| 1 | System of Collection of Tax [Sections 190 and 191] | 55 |
| 2 | TDS from Salary [Section 192] | 65 |
| 3 | How to Estimate Income under the Head “Salaries” for Purposes of TDS [Sections 15 to 17] |
109 |
| 4 | TDS from Payment of Accumulated Balance due to an Employee from Recognised Provident Fund [Section 192A] |
194 |
| 5 | TDS from Interest on Securities [Section 193] | 202 |
| 6 | TDS from Dividends [Section 194] | 232 |
| 7 | TDS from Interest other than Interest on Securities [Section 194A] | 239 |
| 8 | TDS from Winnings from Lottery or Crossword Puzzle, etc. [Section 194B] | 268 |
| 9 | TDS from Winnings from online games [Sections 194BA] | 278 |
| 10 | TDS from Winnings from Horse Races [Section 194BB] | 288 |
| 11 | TDS from Payments to Contractor (Including Sub-contractor) [Section 194C] | 294 |
| 12 | TDS from Insurance Commission [Section 194D] | 339 |
| 13 | TDS from Payment in Respect of Life Insurance Policy [Section 194DA] | 347 |
| 14 | TDS from Payments to Non-resident Sportsmen or Entertainer or Sports Associations [Section 194E] |
355 |
| 15 | TDS from Payments in Respect of Deposit under National Savings Scheme, etc. [Section 194EE] |
362 |
| 16 | TDS from Commission, etc., on Sale of Lottery Tickets [Section 194G] | 369 |
| 17 | TDS from Commission and Brokerage [Section 194H]s | 377 |
| 18 | TDS from Rent [Section 194-I] | 395 |
| 19 | TDS on Payment on Transfer of Certain Immovable Property [Section 194-IA] | 422 |
| 20 | TDS from payment of rent by certain Individuals or HUF [Section 194-IB] | 430 |
| 21 | TDS from Payment under Specified Agreement Referred to in Section 45(5A) [Section 194-IC] |
437 |
| 22 | TDS from Fees for Professional or Technical Services or Royalty or Non- Compete Fee [Section 194J] |
443 |
| 23 | TDS from Income in respect of units [Section 194K] | 467 |
| 24 | TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA] |
475 |
| 25 | TDS from Income by Way of Interest from Infrastructure Debt Fund [Section 194LB] |
485 |
| 26 | Distributed Income of the Nature Referred to in Section 10(23FC) and 10(23FCA) Payable by Business Trust to Unit Holder [Section 194LBA] |
490 |
| 27 | TDS from Income in Respect of Units of Investment Fund [Section 194LBB] | 496 |
| 28 | TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC] |
503 |
| 29 | TDS from Income by Way of Interest from Indian Company or the Business Trust [Section 194LC]] |
509 |
| 30 | TDS from Income by Way of Interest from Indian Company or the Business Trust [Section 194LC] |
516 |
| 31 | TDS from Payment of certain sums by certain individuals or Hindu undivided family [Section 194M] |
524 |
| 32 | TDS on Payment of certain amounts in cash [Section 194N]] | 529 |
| 33 | TDS from Payment of Certain Sums by E-commerce Operator to E-commerce Participant [Section 194-O] |
538 |
| 34 | TDS in case of specified senior citizen [Section 194P] | 555 |
| 35 | TDS on Payment of Certain Sum for Purchase of Goods [Section 194-Q] | 559 |
| 36 | TDS on Benefit of Perquisite in Respect of Business or Profession [Section 194-R]] |
575 |
| 37 | TDS on Payment on Transfer of Virtual Digital Asset [Section 194-S] | 590 |
| 38 | Payments to partners of Firms [Section 194T] | 602 |
| 39 | TDS from Payments (other than Salary) to Non-residents and Foreign Company [Sections 195, 196A, 196B, 196C and 196D] |
609 |
| 40 | Other Provisions Relating to TDS [Sections 195A to 206AB] | 672 |
| 41 | Tax Collection at Source [Sections 206C, 206CC and 206CCA] | 720 |
| 42 | Statement/Return of Tax Deducted/Collected at Source [Sections 200(3), 206A, 206C(3), 206C(3B), 206C(5) and 206C(5A) to 206C(5D), 206CB] |
755 |
| 43 | Consequences of Defaults [Sections 201, 206C(6) to (8), 234E, 271C, 271CA, 271H, 272A(2), 272BB, 276B and 276BB] |
773 |
| 44 | Equalisation Levy | 805 |
| 45 | Advance Payment of Tax [Sections 207-211, 218 and 219] | 825 |
| 46 | Refunds [Sections 237 to 242 and 245] | 845 |
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Guide to Tax Deduction at Source & Tax Collection at Source- As Amended by Finance Act 2025 by Girish Ahuja & Ravi Gupta
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