Answer Posted / anoop sharma

TDS stands for Tax Deducted at source it is deducted on
certain payments which is specified in Income Tax. In case
of specified payments it is deducted by the person who is
responsible for payment at the rate specified in Income Tax
Act it is the responsibilty of deductor to deposit the same
amount in govt. account within specified period and issue
certificate to the deductee within specified period in a
natshel we can say it is advance tax paid on certain
payments.

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