Have great knowledge and clear understanding of the law with this Tax Deduction at Source Simplified. TDS Simplified is an updated compilation of TDS provisions covering every general and specific aspect relating to its compliance, obligation and consequences, in a simplified way. Presented in question answer format, all difficulties, variations and interpretations of TDS provisions have been dealt with from a realistic standpoint to provide valuable guidance to readers. The topic wise segregation of sections and issues with inter linkages with other acts makes this book comprehensive and exhaustive. New and separate sections on equalisation levy and advance tax have been incorporated. Tabular charts of TDS calendar, section, rule, circular, case finding list, quick reference table given in the book makes it convenient for users. Radical and latest circulars, board notifications, rules and instructions are provided with each section. Each topic is supported with recent and landmark case law abstracts for ease of reference. This book is a valuable resource and concrete guide for professionals and also provides clear cut answers to questions faced by businesses while making various nature of payments. It is a work of Nitin Vaid.