TDS Kya Hai? Basic Concept Aur Rules

1. TDS Kya Hai? (Anas Sir Ka Concept)

Doston, TDS ka full form hai Tax Deducted at Source. Income Tax Act ke mutabiq jab koi company kisi vendor ko uske service ka payment karti hai (jaise Contractor ko payment, CA ki fees, ya Office ka rent), toh poora payment dene se pehle government ka tax pehle hi kaat leti hai aur bacha hua paisa vendor ko deti hai. Katoti kiya hua tax government ke account me jama kar diya jaata hai!