CA SANTOSH PAL

Course available for 3 months after purchase

TDS/TCS & RETURNS COURSE
CA SANTOSH PAL CLASSES
IT Act 2025 | TY 2026-27 | 130 Topics

**PART 1: FOUNDATION**
1. Direct/Indirect Tax
2. TDS Basics
3. TCS vs TDS
4. New Tax Year
5. Who Deducts TDS?
6. Specified Individual/HUF
7. TDS: Credit vs Payment
8. TDS Thresholds
9. Tax Slabs: TY 2026-27
10. Old vs New Tax Regime
11. Default Regime & Opt-Out
12. Rebate, Surcharge & Cess
13. Salary Standard Deduction
14. Marginal Relief
15. Tax Calculation
16. Self Assessment Tax

**PART 2: NEW ACT**
17. Sections 392, 393 & 394
18. Sec. 393 Table: Columns B–D
19. Payment Codes 1001–1092
20. Choosing Payment Codes

**PART 3: SALARY TDS: SEC. 392**
21. Scope & Applicability
22. Code 1001: Salary
23. Annual Salary Estimate
24. Monthly Payroll TDS
25. Full Salary TDS Practical
26. Multiple Employers
27. Loss Under Another Head
28. TDS Adjustment
29. Salary TDS Errors

**PART 4: RESIDENT TDS: SEC. 393(1)**
30. Insurance Commission
31. Other Commission/Brokerage
32. Rent: Non-Specified Person
33. Specified Rent: Plant vs Land
34. Property Transfer
35. Sec. 67(14) Agreement
36. Compulsory Acquisition
37. Mutual Funds/Units
38. Business Trust Income
39. Investment Fund: Sec. 224
40. Securitisation Income
41. Interest on Securities
42. Bank/Co-op/Post Interest
43. Other Specified Interest
44. Contractor Payments
45. Individual/HUF Work/Fees/Commission
46. Professional/Technical/Director Fees & Royalty
47. Domestic Dividend
48. Life Insurance Payout
49. Purchase of Goods
50. Specified Senior Citizen
51. Business Benefit
52. E-Commerce Payment
53. Virtual Digital Assets
54. TDS Rate Chart
55. TDS Limit Chart

**PART 5: SEC. 393(2)/(3)**
56. NR Sports/Artists/Associations
57. Foreign Loan/Bond Interest
58. Trust/Fund/Securitisation Income
59. Offshore Funds/GDR/FII
60. NR Long-Term Capital Gains
61. Other NR Payments
62. Lottery/Cards/Gambling
63. Online Gaming
64. Horse Races
65. Lottery Commission
66. Cash Withdrawals
67. National Savings Scheme
68. Firm Partner Pay & Interest

**PART 6: TCS: SEC. 394**
69. TCS Timing & Rules
70. Alcoholic Liquor
71. Tendu Leaves
72. Timber/Forest Produce
73. Scrap Sales
74. Coal/Lignite/Iron Ore
75. Vehicles/Notified Goods >₹10L
76. LRS >₹10L
77. Overseas Tour
78. Parking/Toll/Mine/Quarry
79. No TCS: Manufacturing (Not Trading)
80. No TCS: LRS Education/Tour Overlap
81. No TCS Where TDS Deducted

**PART 7: EXEMPTIONS**
82. Form 121: Nil TDS
83. No TDS: Banks/LIC/Co-ops Interest
84. Goods Carriers ≤10 Vehicles
85. No TDS: Personal Individual/HUF
86. Small E-Commerce (up to ₹5L)

**PART 8: PAYMENTS & INTEREST**
87. Payment Due Dates
88. TDS/TCS Deposit
89. Challan Filing
90. Challan No. & BSR Code
91. Challan Download
92. Amount Subject to TDS
93. Amount Subject to TCS
94. No PAN: Higher TDS/TCS
95. Interest: Late Deduction
96. Interest: Late Deposit
97. Late TCS Collection/Deposit
98. Return Late Fees

**PART 9: TAN & PORTAL**
99. TAN Basics
100. TAN Application
101. TAN Portal Login

**PART 10: RETURN FILING**
102. New Forms 138/140/143/144
103. Form 138: Salary (Old 24Q)
104. Form 140: Resident (Old 26Q)
105. Form 144: NR (Old 27Q)
106. Form 143: TCS (Old 27EQ)
107. Form 141: Property (Old 26QB)
108. Return Due Dates
109. TCS Return Due: 31 July
110. Excel Working: Code/Party/Quarter
111. Download RPU
112. Deductor Details
113. Challan Details
114. Deductee Details & Codes
115. CSI File & Download
116. Generate FVU File
117. Portal Return Upload

**PART 11: CERTIFICATES & CORRECTIONS**
118. TDS Certificate
119. Form 168: New 26AS
120. Correction Statement
121. 2-Year Correction Window
122. Online Correction (TRACES)
123. Offline Correction (RPU)
124. OLTAS Challan Correction
125. Justification Report

**PART 12: ACCOUNTING & TALLY**
126. TDS Entry: Deductor
127. TDS Entry: Deductee
128. TDS Payable/Receivable
129. TCS Accounting Entries
130. TDS in Tally Prime

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TDS / TCS 2026 - (As per New Income Tax Act) (3 Month Validity)

CA SANTOSH PAL CLASSES

Maharashtra

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