Tax Deducted at Source (TDS)
Tax Deducted at Source (TDS), available at $19.99, has an average rating of 3.75, with 7 lectures, 1 quizzes, based on 16 reviews, and has 86 subscribers.
You will learn about Learn TDS for CA, CS, CFA exams Become a Tax/Payroll/Audit Consultant What Is TDS (Tax Deducted At Source) Detailed explanation of the Sections of TDS as per Income Tax India TDS Payment TDS Return Section-192- TDS on Salary Section- 192A- TDS On Premature Withdrawal From Employee Provident Fund Section- 193- TDS On Interest On Security Section- 194- TDS On Dividend Section- 194A- TDS On Interest Other Than Interest On Security Section- 194B- TDS On Winnings From Lotteries, Crossword Puzzles Section- 194BB- TDS On Winnings From Horse Race Section- 194C- TDS On Payment To Contractors And Sub-Contractor Section- 194D- TDS On Insurance Commission Section- 194DA- TDS On Payment In The Respect Of Life Insurance Policy Section- 194E- TDS On Payment To Non-Resident Sportsman Or Sports Associates Section- 194EE- TDS On Payment To Non-Resident Sportsman Or Sports Associates Section- 194F- TDS On Repurchase Of Units By Mutual Fund Or Unit Trust Of India Section- 194G- TDS On Commission On Sale Of Lottery Tickets Section- 194H- TDS On Commission Or Brokerage Section- 194I- TDS On Rent Section- 194IA- TDS On Payment On Transfer Of Certain Immovable Property Other Than Agricultural Land Section- 194IB- TDS On Rent By Certain Individual Or HUF Section- 194IC- TDS On Payment Under Specified Agreement Section- 194J- TDS On Fees For Professional Or Technical Services Section- 194K- TDS On Income In The Respect Of Units Section- 194LA- TDS On Payment Of Compensation On Acquisition Of Certain Immovable Property Section- 194LB- TDS On Income By Way Of Interest From Infrastructure Debt Fund Section- 194LC- TDS On Income By Way Of Interest From An Indian Company Or Business Trust Section- 194M- TDS On Payment Made By An Individual Or A HUF For Contract Work Or By Way Of Commission Or Brokerage Of Fee For Professional Services Section- 194N- TDS On Cash Withdrawal Section- 194O- TDS On Certain Payment Made By E-Commerce Participant Section- 195- TDS On Other Sums This course is ideal for individuals who are Chartered Accountants or CA Professionals and Students (whether in job/profession/IPCC/Final) or Tax Consultants, Accountants, Lawyers or Newbies and Beginners aspiring for a career in Finance, Accounting, Taxation or Entrepreneurs and Business Owners or Income Tax Department Professionals or CS Professionals & Students or Cost Accountant Professionals or Candidates who are preparing for the post of Accountant, Taxation Manager, Auditor, Finance or Financial Analysts & Auditors or Payroll Consultants & Analysts or Income Tax Consultants or ICWA / CMA Students or MBA / B Com / M Com / LLB / LLM Students or Mutual Fund / Tax Saving Funds & Policy Advisors It is particularly useful for Chartered Accountants or CA Professionals and Students (whether in job/profession/IPCC/Final) or Tax Consultants, Accountants, Lawyers or Newbies and Beginners aspiring for a career in Finance, Accounting, Taxation or Entrepreneurs and Business Owners or Income Tax Department Professionals or CS Professionals & Students or Cost Accountant Professionals or Candidates who are preparing for the post of Accountant, Taxation Manager, Auditor, Finance or Financial Analysts & Auditors or Payroll Consultants & Analysts or Income Tax Consultants or ICWA / CMA Students or MBA / B Com / M Com / LLB / LLM Students or Mutual Fund / Tax Saving Funds & Policy Advisors.
Enroll now: Tax Deducted at Source (TDS)
Summary
Title: Tax Deducted at Source (TDS)
Price: $19.99
Average Rating: 3.75
Number of Lectures: 7
Number of Quizzes: 1
Number of Published Lectures: 7
Number of Published Quizzes: 1
Number of Curriculum Items: 8
Number of Published Curriculum Objects: 8
Original Price: $19.99
Quality Status: approved
Status: Live
What You Will Learn
- Learn TDS for CA, CS, CFA exams
- Become a Tax/Payroll/Audit Consultant
- What Is TDS (Tax Deducted At Source)
- Detailed explanation of the Sections of TDS as per Income Tax India
- TDS Payment
- TDS Return
- Section-192- TDS on Salary
- Section- 192A- TDS On Premature Withdrawal From Employee Provident Fund
- Section- 193- TDS On Interest On Security
- Section- 194- TDS On Dividend
- Section- 194A- TDS On Interest Other Than Interest On Security
- Section- 194B- TDS On Winnings From Lotteries, Crossword Puzzles
- Section- 194BB- TDS On Winnings From Horse Race
- Section- 194C- TDS On Payment To Contractors And Sub-Contractor
- Section- 194D- TDS On Insurance Commission
- Section- 194DA- TDS On Payment In The Respect Of Life Insurance Policy
- Section- 194E- TDS On Payment To Non-Resident Sportsman Or Sports Associates
- Section- 194EE- TDS On Payment To Non-Resident Sportsman Or Sports Associates
- Section- 194F- TDS On Repurchase Of Units By Mutual Fund Or Unit Trust Of India
- Section- 194G- TDS On Commission On Sale Of Lottery Tickets
- Section- 194H- TDS On Commission Or Brokerage
- Section- 194I- TDS On Rent
- Section- 194IA- TDS On Payment On Transfer Of Certain Immovable Property Other Than Agricultural Land
- Section- 194IB- TDS On Rent By Certain Individual Or HUF
- Section- 194IC- TDS On Payment Under Specified Agreement
- Section- 194J- TDS On Fees For Professional Or Technical Services
- Section- 194K- TDS On Income In The Respect Of Units
- Section- 194LA- TDS On Payment Of Compensation On Acquisition Of Certain Immovable Property
- Section- 194LB- TDS On Income By Way Of Interest From Infrastructure Debt Fund
- Section- 194LC- TDS On Income By Way Of Interest From An Indian Company Or Business Trust
- Section- 194M- TDS On Payment Made By An Individual Or A HUF For Contract Work Or By Way Of Commission Or Brokerage Of Fee For Professional Services
- Section- 194N- TDS On Cash Withdrawal
- Section- 194O- TDS On Certain Payment Made By E-Commerce Participant
- Section- 195- TDS On Other Sums
Who Should Attend
- Chartered Accountants
- CA Professionals and Students (whether in job/profession/IPCC/Final)
- Tax Consultants, Accountants, Lawyers
- Newbies and Beginners aspiring for a career in Finance, Accounting, Taxation
- Entrepreneurs and Business Owners
- Income Tax Department Professionals
- CS Professionals & Students
- Cost Accountant Professionals
- Candidates who are preparing for the post of Accountant, Taxation Manager, Auditor, Finance
- Financial Analysts & Auditors
- Payroll Consultants & Analysts
- Income Tax Consultants
- ICWA / CMA Students
- MBA / B Com / M Com / LLB / LLM Students
- Mutual Fund / Tax Saving Funds & Policy Advisors
Target Audiences
- Chartered Accountants
- CA Professionals and Students (whether in job/profession/IPCC/Final)
- Tax Consultants, Accountants, Lawyers
- Newbies and Beginners aspiring for a career in Finance, Accounting, Taxation
- Entrepreneurs and Business Owners
- Income Tax Department Professionals
- CS Professionals & Students
- Cost Accountant Professionals
- Candidates who are preparing for the post of Accountant, Taxation Manager, Auditor, Finance
- Financial Analysts & Auditors
- Payroll Consultants & Analysts
- Income Tax Consultants
- ICWA / CMA Students
- MBA / B Com / M Com / LLB / LLM Students
- Mutual Fund / Tax Saving Funds & Policy Advisors
A warm welcome to the Tax Deducted at Source (TDS)course by Uplatz.
TDSstands for Tax Deducted at Source. The TDS concepts & rules were introduced with an aim to collect tax from the very source of income. As per this concept, a person (deductor) who is liable to make payment of specified nature to any other person (deductee) shall deduct tax at source and remit the same into the account of the Central Government. The deductee from whose income tax has been deducted at source would be entitled to get credit of the amount so deducted on the basis of Form 26AS or TDS certificate issued by the deductor.
As per the India Income Tax Act, any company or person making a payment is required to deduct tax at source if the payment exceeds certain threshold limits. TDS has to be deducted at the rates prescribed by the tax department. The government uses TDS as a tool to collect tax in order to minimize tax evasion by taxing the income (partially or wholly) at the time it is generated rather than at a later date. TDS is applicable on various incomes such as salaries, interest received, commission received, dividends etc.
TDS is not applicable to all incomes and persons for all transactions. Different TDS rates have been prescribed by the Income Tax Act for different payments and different categories of recipients. For example, payment of redemption proceeds by a debt mutual fund to a resident individual is not subject to TDS but for a Non-resident Indian is subject to TDS.
Uplatzbrings this comprehensive training on TDS with the concepts explained in detail. This TDS course covers each and every section of TDS rules as per India Income Tax laws. The methodology for TDS payments and returns are well described in the TDS course.
Tax Deducted at Source (TDS) – Course Syllabus
1- What Is TDS?
2- TDS Deduction Under-
I-Section-192- TDS on Salary
a) Applicability Of TDS Under Section 192
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Example
II- Section- 192A- TDS On Premature Withdrawal From Employee Provident Fund
a) Applicability Of TDS Under Section 192A
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Non Applicability Of TDS Under Section 192A
e) Example
III- Section- 193- TDS On Interest On Security
a) Who Is Liable To Deduct TDS
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Non Applicability Of TDS Under Section 193
e) Example
IV- Section- 194- TDS On Dividend
a) Who Is Liable To Deduct TDS
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Non Applicability Of TDS Under Section 194
e) Example
V- Section- 194A- TDS On Interest Other Than Interest On Security
a) Who Is Liable To Deduct TDS
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Non Applicability Of TDS Under Section 194A
e) Example
VI- Section- 194B- TDS On Winnings From Lotteries, Crossword Puzzles
a) Who Is Liable To Deduct TDS
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Non Applicability Of TDS Under Section 194B
e) Example
VII- Section- 194BB- TDS On Winnings From Horse Race
a) Who Is Liable To Deduct TDS
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Non Applicability Of TDS Under Section 194BB
e) Example
VIII- Section- 194C- TDS On Payment To Contractors And Sub-Contractor
a) Applicability Of TDS Under Section 194C
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194C
e) Non Applicability Of TDS Under Section 194C
f) Example
IX- Section- 194D- TDS On Insurance Commission
a) Applicability Of TDS Under Section 194D
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194D
e) Example
X- Section- 194DA- TDS On Payment In The Respect Of Life Insurance Policy
a) Applicability Of TDS Under Section 194DA
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194DA
e) Example
XI- Section- 194E- TDS On Payment To Non-Resident Sportsman Or Sports Associates
a) Applicability Of TDS Under Section 194E
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194E
e) Example
XII- Section- 194EE- TDS On Payment To Non-Resident Sportsman Or Sports Associates
a) Applicability Of TDS Under Section 194E
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194EE
e) Non Applicability Of TDS Under Section 194EE
f) Example
XIII- Section- 194F- TDS On Repurchase Of Units By Mutual Fund Or Unit Trust Of India
a) Applicability Of TDS Under Section 194E
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194F
e) Example
XIV- Section- 194G- TDS On Commission On Sale Of Lottery Tickets
a) Applicability Of TDS Under Section 194G
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194G
e) Example
XV- Section- 194H- TDS On Commission Or Brokerage
a) Applicability Of TDS Under Section 194H
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194H
e) Non Applicability Of TDS Under Section 194H
f) Example
XVI- Section- 194I- TDS On Rent
a) Applicability Of TDS Under Section 194I
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194I
e) Non Applicability Of TDS Under Section 194I
f) Example
XVII- Section- 194IA- TDS On Payment On Transfer Of Certain Immovable Property Other Than Agricultural Land
a) Applicability Of TDS Under Section 194IA
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194IA
e) Non Applicability Of TDS Under Section 194IA
f) No Requirement Of TAN
g) Example
XVIII- Section- 194IB- TDS On Rent By Certain Individual Or HUF
a) Applicability Of TDS Under Section 194IB
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194IB
e) Non Applicability Of TDS Under Section 194IB
f) No Requirement Of TAN
g) Example
XIX- Section- 194IC- TDS On Payment Under Specified Agreement
a) Applicability Of TDS Under Section 194IC
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194IC
e) Non Applicability Of TDS Under Section 194IC
h) Example
XX- Section- 194J- TDS On Fees For Professional Or Technical Services
a) Applicability Of TDS Under Section 194J
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194J
e) Non Applicability Of TDS Under Section 194J
i) Example
XXI- Section- 194K- TDS On Income In The Respect Of Units
a) Applicability Of TDS Under Section 194K
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194K
e) Non Applicability Of TDS Under Section 194K
j) Example
XXII- Section- 194LA- TDS On Payment Of Compensation On Acquisition Of Certain Immovable Property
a) Applicability Of TDS Under Section 194LA
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 19LA
e) Non Applicability Of TDS Under Section 194LA
f) Example
XXIII- Section- 194LB- TDS On Income By Way Of Interest From Infrastructure Debt Fund
a) Applicability Of TDS Under Section 194LB
b) Rate Of TDS
c) Time Of Deduction Of TDS
XXIV- Section- 194LC- TDS On Income By Way Of Interest From An Indian Company Or Business Trust
a) Applicability Of TDS Under Section 194LC
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194LC
e) Non Applicability Of TDS Under Section 194LC
f) Example
XXV- Section- 194LD- TDS On Interest On Government Securities Or Rupee Denominated Bonds Of Indian Company Payable To A Foreign Institutional Investor Or Qualified Foreign Investor
a) Applicability Of TDS Under Section 194LD
b) Rate Of TDS
c) Time Of Deduction Of TDS
XXVI- Section- 194M- TDS On Payment Made By An Individual Or A HUF For Contract Work Or By Way Of Commission Or Brokerage Of Fee For Professional Services
a) Applicability Of TDS Under Section 194M
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194M
e) Non Applicability Of TDS Under Section 194M
f) No Requirement Of TAN
g) Example
XXVII- Section- 194N- TDS On Cash Withdrawal
a) Applicability Of TDS Under Section 194N
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Threshold Limit For Deduction Of TDS Under Section 194N
e) Non Applicability Of TDS Under Section 194N
f) Example
XXVIII- Section- 194O- TDS On Certain Payment Made By E-Commerce Participant
a) Applicability Of TDS Under Section 194O
b) Rate Of TDS
c) Time Of Deduction Of TDS
d) Non Applicability Of TDS Under Section 194O
e) Example
XXIX- Section- 195- TDS On Other Sums
f) Applicability Of TDS Under Section 195
g) Rate Of TDS
h) Time Of Deduction Of TDS
i) Example
The above topic is the sub-topic of TDS. TDS is too wide and it covers many other sub-topics examples- TDS Returns, Cases on which TDS not applicable, Interest, Penalties, Legal Cases, Credit of TDS, Consequences of failure to deduct or pay TDS, etc.
Rates for TDS
Taxes shall be deducted at the rates specified in the relevant provisions of the Act or the First Schedule to the Finance Act. However, in case of payment to non-resident persons, the withholding tax rates specified under the Double Taxation Avoidance Agreements shall also be considered.
TDS Payments
TDS is deducted on the following types of payments:
-
Salaries
-
Interest payments by banks
-
Commission payments
-
Rent payments
-
Consultation fees
-
Professional fees
However, individuals are not required to deduct TDS when they make rent payments or pay fees to professionals like lawyers and doctors.
TDS is one kind of advance tax. It is tax that is to be deposited with the government periodically and the onus of the doing the same on time lies with the deductor. For the deductee, the deducted TDS can be claimed in the form of a tax refund after they file their ITR (Income Tax Return).
TDS Return
A deductor has to deposit the deducted TDS to the government and the details of the same have to be filed in the form of a TDS return. A TDS return has to be filed quarterly. Different types of TDS deductions have to be filed using different TDS return forms.
Course Curriculum
Chapter 1: TDS (Tax Deducted at Source) Introduction
Lecture 1: TDS (Tax Deducted at Source) Introduction
Chapter 2: TDS – Section 192, 192A, 193
Lecture 1: TDS – Section 192, 192A, 193
Chapter 3: TDS – Section 194, 194A
Lecture 1: TDS – Section 194, 194A
Chapter 4: TDS – Section 194B to Section 194H
Lecture 1: TDS – Section 194B to Section 194H
Chapter 5: TDS – Section 194I to section 194O
Lecture 1: TDS – Section 194I to section 194O
Chapter 6: TDS Payment
Lecture 1: TDS Payment
Chapter 7: TDS Return
Lecture 1: TDS Return
Chapter 8: End of Course Quiz
Instructors
-
Uplatz Training
Fastest growing global Technology & Cloud Training Provider
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