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Answer Posted / deepak tiwari
Nothing is as tangled and knotty as the TDS provisons. While
some TDS rates are specified in the individual section which
deal with the tax treatment of the particular stream of
income, some rates are included as part of a separate
schedule. To make matters worse, these rates get tampered
and modified every year. This result in so much chaos and
confusion, that sometimes those who have to apply TDS, do
not have a clue about what rate to use. Imagine the plight
of tax payer.
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Prepare a trial balance from the following :- Particulars Amount Particulars Amount Rs. Rs. Purchases 8225 Premium on lease 1200 Wages 1025 Loan on mortgage 2500 Sales 12450 Plant & machinery 2000 Arun's capital 13500 Provisn for doubtful debts 300 Stock on 1/1/98 1500 Sundry debtors 16550 Salary 410 Trade charges 200 Rent & taxes 162 Bad debts 200 Sundry creditors 2572
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