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What is the full form of TDS?

Miscellaneous full forms General full forms in Miscellaneous full forms . 10 months ago

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TDS: Tax Deducted at Source

The full form of TDS is “Tax Deducted at Source“. It is a means of collecting income tax in India, under the Indian Income Tax Act of 1961. Tax Deducted at Source (TDS) is one kind of advance tax. The concept of TDS was introduced with an aim to collect tax from the very source of income. As per this concept, a person (deductor) who is liable to make payment of specified nature to any other person (deductee) shall deduct tax at source and remit the same into the account of the Central Government. For the deductee, the deducted TDS can be claimed in the form of a tax refund after they file their ITR. It is managed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue managed by Indian Revenue Service (IRS).

TDS is deducted on the following types of payments:

  • Salaries
  • Interest payments by banks
  • Commission payments
  • Rent payments
  • Consultation fees
  • Professional fees

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Posted on 26 Aug 2024, this text provides information on Miscellaneous full forms related to General full forms in Miscellaneous full forms. Please note that while accuracy is prioritized, the data presented might not be entirely correct or up-to-date. This information is offered for general knowledge and informational purposes only, and should not be considered as a substitute for professional advice.

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