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Wat is TDS?give full information on that topic.
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Answer Posted / samir inamdar
# 3
TDS is an indirect tax. it is the tax decucted at sources
(payment) by the payer and the same amount is remuted to
the government(IT Department)
payer(deducter)-The person who deduct tax and pay to
government is known as deducter. Deducter includes any
person (sec 2(31)) person ,INdividual, Huf, Body of
individuals etc and also includes government.
payee-(deductee) The person from whose income tax is
deducted is known as deductee.
following are the payments from which tax is deducted :
salary, interest on securities,interest on bank deposists
interest on post office deposist, comission, lottory
tickts, dividents on shares, horse rates income contract or
subcontract fees , Insurance comisson,rent, profession or
techniacal.
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