[Shakuntala Iyer]

TDS is a mechanism that ensures the collection of tax at the source of income. It is applicable in various scenarios like salary, rent, commission, interest, professional fees, etc., where the payer deducts a certain percentage of the payment and remits it to the government on behalf of the recipient.

[Shakuntala Iyer]

I recommend checking out Gray’s Anatomy for Students. It’s a great textbook that simplifies complex anatomical concepts.

[Author]

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