Advantages:

Flexibility, convenience and the ability to work at any place where an internet connection is available and at one’s own pace.
E-classes allows learners to participate and complete coursework in accordance with their daily commitments.
Makes E-learning education a viable option for those that have other commitments such as family or work or cannot participate easily.
There are also transportation cost (and time) benefits with not having to commute to and from campus.
The cost benefits of E-learning are difficult to ignore.
A greater adaptability to learner's needs, more variety in learning experience with the use of multimedia and the non-verbal presentation of teaching material.

Learning Objectives:

To provide lessons that are designed to guide students through information in a structured and readily available manner
To help students perform in specific tasks in the form of case studies and other advanced learning methodologies
To offer qualitative and readily available Information based e-Learning content that helps communicate information better to the student. Facts related to decisions or definitions are easily made available to view the task at hand in its light.
To enhance the proficiency of students to appreciate the provisions of service tax laws, understand its intricacies, to decipher and analyze real life live case studies in a structured manner and learn to apply service tax provisions to solve complex cases by developing contextual perspective
To test the knowledge by undertaking an assessment within each module
To facilitate interaction amongst students and experts through discussion boards and blogs

BCAS is delighted to present E Learning on Tax Deducted at Source!
Over 37 hours of learning, 25 modules, 164 lessons, quizzes, interactivity, and lot more ...

It’s Knowledge - anytime, anywhere. You choose what you want to learn, how much you would want to learn and when and where you would like to learn! It’s where internet meets knowledge and Learning becomes boundary less.

Today millions of people around the world Learn through this model of learning. It uses advance learning methodology using computers in a structured environment.

Coverage:

Overview of TDS

Introduction
Overview of TDS Provisions
Consequences of Default
Overview of TCS Provisions
TDS Chart
Law and Procedure Questions

Payer's Duties

Introduction and Registration
Deduct Tax as per the Provisions of the Act
Pay the Tax to the Government within Stipulated Time (S. 200 And Rule 30)
Issue Certificates of the TDS to the Payees within Stipulated Period (S. 203, Rule 31)
Furnish various forms, Returns and Statements (S. 197A, S. 206, Rules 29C, 33, 36, 36A, 37 and 37A)
Illustrations

Payee's Duties

Introduction and Credit for TDS
Liability of Payee and Rate of Deduction and DTA Agreements
Nil or Lower Deduction
Illustrations
Case Laws

TDS at NIL or Lower Rate

Introduction
Self Declaration (s.197A r.w. Rule 29C)
Self Declaration Questions
Certificate from the Assessing Officer [ S.197 r.w.Rule28(1), 28AA, 28AB and 29 ]
Circulars and Case Law

Salaries (S.192)

Introduction, Who is to deduct tax and Type of Income or Payment
Type of Payee, Exemptions, When to Deduct and At what Rate
When to Pay to the Government, Which Challan, Where to deposit Tax and When to Issue TDS Certificate
Dematerialization of TDS Certificate and Which form for issuing TDS Certificate
When to file Quarterly Statements, How to file Quarterly Statements, Procedure for deduction at Nil / Lower Rate and When the Credit of TDS will be granted
Relevant Circulars
Case Laws Part - 1
Case Laws Part - 2
Case Laws Part - 3
Illustrations

Interest on Securities (S.193)

Introduction
Exemptions
Compliances
Procedure for Deduction at NIL / Lower Rate
When the Credit of TDS will be Granted
Relevant Circulars
Illustrations

Deemed Dividend (S.194)

Introduction
Who is to Deduct tax
Type of Income / Payment covered
Type of Payee & Exemptions
Compliances
Procedure for deduction at NIL/lower rate
When the credit of TDS will be granted to payee
Relevant Circulars
Case Laws
Illustrations

Interest other than Interest on Securities (S.194A)

Introduction, Who is to deduct Tax, Type of Income / Payment covered and Type of Payee
Exemptions
Compliances
Procedure for Deduction at NIL / Lower Rate
Credit of TDS to recipient of income
Relevant Circulars
Case Laws
Illustrations

Winning from Lotteries or Crossword Puzzles (S.194B)

Introduction, Who is to deduct Tax, Type of Income / Payment covered, Type of Payee and Exemptions
Compliances
Procedure for Deduction at NIL/Lower Rate and When the credit of TDS will be granted, Relevant Circulars and Illustrations

Winnings from Horse Races (S.194BB)

Introduction, Who is to deduct Tax, Type of Income / Payment covered, Type of Payee and Exemptions
Compliances
Procedure for Deduction at NIL/Lower Rate and When the credit of TDS will be granted and Relevant Circulars

Payments to Contractors or Sub-Contractors (S.194C)

Introduction, Who is to deduct tax and Type of Income or Payment
Coverage of S. 194C
Type of Payee, Exemptions, When to Deduct and At what Rate, When to Pay to the Government, Which Challan and Where to deposit Tax
When to Issue TDS Certificate, Dematerialization of TDS Certificate and Which form for issuing TDS Certificate
When to file Quarterly Statements, How to file Quarterly Statements, Procedure for deduction at Nil / Lower Rate and When the Credit of TDS will be granted
Relevant Circular Part - 1
Relevant Circular Part - 2
Relevant Circular Part - 3
Illustrations
Case Laws

Insurance Commission (S.194D)

Introduction
Who is to deduct Tax, Type of Income / Payment covered, Type of Payee and Exemptions
Compliances
Procedure for Deduction at NIL/Lower Rate and When the credit of TDS will be granted
Circulars and Illustrations

Payments in Respect of Deposits under NSS (S.194EE)

Introduction
Who is to deduct Tax, Type of Income / Payment covered, Type of Payee and Exemptions
Compliances
Procedure for Deduction at Nil / Lower rate
Payment in Respect Questions

Commission, Remuneration etc. on Sale of Lottery Tickets (S.194G)

Introduction, Who is to deduct Tax, Type of Income / Payment covered, Type of Payee and Exemptions
Compliances
Procedure for Deduction at NIL/Lower Rate and When the credit of TDS will be granted

Commission and Brokerage (S.194H)

Introduction and Who is to deduct Tax
Type of Income / Payment covered
Type of Payee and Exemptions
Compliances
Procedure for Deduction at NIL/Lower Rate and When the credit of TDS will be granted
Circulars, Case Laws and Illustrations

Rent (S.194I)

Who is to Deduct Tax
Types of Income or Payment
Type of Payee and Exemptions
Compliances
Procedure for Deduction and Credit of TDS
Relevant Circulars
Case Laws
Illustrations
Case Studies

Fees for Professional & Technical Services (S.194J)

Introduction
Type of Income / Payment covered
Type of Payee and Exemptions
Compliances
Procedure for Deduction at NIL/Lower Rate and When the credit of TDS will be granted
Relevant Circulars
Illustrations
Case Laws

Payment of Compensation on Compulsory Acquisition of certain Immovable Property (S.194LA)

Introduction, Who is to deduct Tax, Type of Income / Payment covered, Type of Payee and Exemptions
Compliances and Procedure for Deduction
Illustrations and Case Laws

TDS from Payments to Non - Residents

TDS us 195 and Other TDS Provisions
Persons Liable to Deduct Tax under s195
Payees Covered us 195
Some Fundamental Principles
Payment in Kind...Exemptions
Sums not chargeable to Tax for NRI
Income taxable under Act but not under DTAA
Concept of Make Available in the DTAA
Payment by a Branch to its HO
Payment for Property & Rent & Freight
Timing of Tax Deduction us 195
Rate for TDS
Scope of S 195(2)
Appeal against the Order us 195 (2)
Grossing up of Tax S 195A
Who can make reference to AO us 195(3)
Prescribed Form for Application us 195(3) & 195(5)
Consequence of Non or Short Deduction
Refund of Tax Deducted us 195
Prescribed Form for Certificate & Order us 195(2)
CA Certificate...Documentary Evidences
Procedure for Refund of Tax Deducted us 195
Payment for Design and Drawings
Know-How & Standard Telecom Facility
Use of Satellite and Underwriting Services
Reimbursement of Expenses
Market Research and CPU located outside India
e - Commerce Transaction

Interest & Penalties

Introduction
Interest
Penalties

Prosecution

Introduction
Prosecution in case of Artificial Persons and HUFs
Other Points

Non-Deduction of Expenses

Introduction and Section 40(a) (i)
Section 40(a)(ia)
Some Common Points
Section 40 (a)(iii)

Filing of Quarterly Statements & Form 15H and Form 15G

General - Introduction
General - TIN System
General - Relevant Forms and Due Dates and Mode of filing
Preparation of e-TDS Return - Manner and Data Structure
Preparation of e-TDS Return - Steps
Preparation of e-TDS Return - FVU and Precautions
Furnishing of e-TDS Return to TIN-FC - Locations and Manner
Furnishing of e-TDS Return to TIN-FC - Furnishing Revised e-TDS Return
Acceptance and Verification
Filing of Form 15H and Form 15G

Checking of Credit of Payment

Introduction and TAN based Credit
PAN based Credit
Do's and Don'ts

TDS Chart

TDS Chart