TDS basic knowledge ( www.teamca.co.in)
Автор: Team-CA
Загружено: 2023-01-05
Просмотров: 1192
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Highlights
TDS refers to the deductions of tax on an individual’ income. The deductor is liable to make payments to the deductee .
TDS helps reduce the burden of filing tax for a deductee and make sure that the Government receives stable revenues.
TDS is collected after your earning reaches a certain limit. Maximum 30% TDS is applicable on the money won from horse races, lotteries or other games.
As soon as TDS has been collected, the Deductor or the bank issues a TDS certificate.
The amounts paid to the government, cooperative societies and RBI etc., are exempted from TDS.
If any discrepancy is found between the amount collected and the amount payable, one can request for refunds.
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