TDS Ready Reckoner | 32nd Edition 2026 | Publication April 2026

ISBN No. 9789375612629

TDS Ready Reckoner is the definitive guide to Tax Deduction and Tax Collection at Source under the Income-tax Act 2025, read with the Income-tax Rules 2026, as amended by the Finance Act 2026. This 32nd Edition is the first to be fully rewritten around Chapter XIX of ITA 2025, where 50-plus stand-alone sections of ITA 1961 have been consolidated into sections 392 to 401 and Forms 121 to 150, with a running bridge to the old regime throughout. For every payment type, it sets out who deducts, at what rate, threshold, timing, and consequences of default—followed by the certificate, return, self-declaration, and correction-statement obligations. Across six Divisions, 76 chapters and 4 Appendices, with seven front-matter reference matrices and CBDT's Guidance Notes on Forms 121 to 150, it is the one-stop compliance manual for professionals, in-house teams and revenue authorities transitioning to the new regime.

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