Deduction of Tax at Source with Advance Tax and Refunds 37 Edition 2025

Deduction of Tax at Source with Advance Tax and Refunds – 37th Edition (2024) is an authoritative reference on TDS, advance tax, and refund provisions under the Indian Income-tax Act. This edition provides comprehensive coverage of statutory rules, compliance procedures, payment deadlines, and refund claims. It elaborates on TDS obligations for salaries, contractors, professional fees, interest, and other payments, along with step-by-step guidance on advance tax computation and timely deposit. The book also explains the procedural aspects of claiming refunds, correcting errors, and minimizing interest and penalties. Practical examples, illustrations, and compliance checklists make it a highly usable guide for day-to-day professional practice. Updated with the latest notifications, amendments, and Finance Act 2024 changes, it ensures accurate and up-to-date information for tax deduction and refund management. This edition is designed for chartered accountants, tax consultants, corporate finance teams, payroll managers, and law or commerce students who require a reliable, practical reference to manage TDS, advance tax, and refunds efficiently.