Answer Posted / rabindra kumar mallick
TDS means tax deducted at source, it is leviable on some
source of income defined by gove of india of any assessee
by deductor. The deductor may be govt. or non govt.
TCS means Tax collected at source, it is leviable on
specific goods defined by govt of india, collected by
seller on buyer on royalty, lease, forest item.
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