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TR Vol-201 Issue-6, 15-Mar-2026
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Heading
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Table of Contents
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| Chapter 1 : TDS and TCS Provisions under Income Tax Act, 2025 vis-a-vis under Income Tax Act, 1961 |
2
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| Chapter 2 : TDS Chart for Tax Year 2026-27 |
3
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| Chapter 3 : TDS from Salary and Accumulated Balance Due to an Employee [Section 392 of Income Tax Act, 2025, Corresponding to Section 192 and 192A of Income Tax Act, 1961] |
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| Chapter 4 : TDS on Payments Other Than Salary and Accumulated Balance Due to an Employee [Section 393] |
14
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| Chapter 5 : Tax Collection at Source [Section 394] |
35
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| Chapter 6 : Certificate of Tax Deduction or Tax Collection at Lower Rate or for No Tax Deduction and Issuance of TDS Certificate [Section 395] |
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| Chapter 7 : Compliance and Reporting [Section 397] |
39
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| Chapter 8 : Consequences of Failure to Deduct or Pay or Collect or Pay [Section 398, Corresponding to Section 201 of Income Tax Act, 1961] |
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| Chapter 9 : Processing of TDS, TCS Statement [Section 399, Corresponding to Section 200A of Income Tax Act, 1961] |
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| Chapter 10 : Power of Central Government to Relax TDS, TCS Provision [Section 400 of Income Tax Act, 2025] |
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| Chapter 11 : Definitions of Certain Terms Used for TDS, TCS Provisions [Section 402 of ITA, 2025] |
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| Chapter 12 : Miscellaneous Provisions Relating to TDS, TCS |
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| Chapter 13 : Advance Tax |
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