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Answer Posted / geetanjali paudwal
Tax deducted at Source is applicable to all types of incomes
,specified services etc. it is provisional payment made to
the government. TDS is deducted from income of salary,
interest, dividend, interest on securities winning from
lottery, hourse race , commission on brokerage, rent, fees
for profession, payment to non-resident. It is always
consider to Advance tax. Every assessee has a TIN number and
it is neccessary to file TDS Return if it is in case of
income is not applicable to charge on TDS or income is nil.
Every assesee which has to registered only those assessee
has to receive the TDS Certificate.
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