Bharat’s Handbook on Tax Deduction at Source Including Tax Collection at Source – 10th Edition 2026 is a detailed and practice-oriented resource designed to provide complete understanding of TDS (Tax Deduction at Source) and TCS (Tax Collection at Source) provisions under the Income-tax Act.

This updated edition incorporates the latest amendments, notifications, procedural updates, and compliance requirements applicable for the financial year 2026. The book comprehensively explains various TDS and TCS provisions, applicable rates, thresholds, due dates, filing procedures, penalties, and compliance obligations.

Structured in a clear and reader-friendly format, the publication simplifies complex taxation provisions through practical explanations, examples, and analytical discussions. It also covers procedural aspects relating to deduction, collection, return filing, certificates, defaults, and consequences of non-compliance.

The handbook is highly useful for chartered accountants, tax consultants, finance professionals, deductors, businesses, corporate entities, government departments, and students specializing in direct taxation.

Designed for day-to-day professional reference and compliance management, the book serves as a reliable guide for handling TDS and TCS obligations effectively and accurately.

Key Features:

• Comprehensive coverage of TDS & TCS provisions
• Updated with latest amendments and compliance requirements
• Covers deduction rates, thresholds, returns, and penalties
• Practical and easy-to-understand presentation
• Includes procedural guidance and compliance aspects
• Useful for professionals, businesses, and students
• Ideal for day-to-day tax compliance reference

This book serves as an essential handbook for understanding and managing TDS and TCS compliance under Indian tax laws.