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Answer Posted / shravan kumar

original tds comes under income tax act 1961, tds is a
amount deducted from payment amount may be salary ,
professional ,consultation fees ,rent ,contract ect ,the
deduction depends on precentage finalized by the finance
ministry in the house ,the percentage may differ from year
to year and tds is collected in quarterly ,for employee it
depends on slab rates determined by the finance
ministry ,when we apply the returns by filling form no. 26Q
for resident of india and form no.27Q for NRI we can refund
some amout from that .

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