{"id":45700,"date":"2023-09-09T09:00:13","date_gmt":"2023-09-09T03:30:13","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=45700"},"modified":"2024-05-30T12:38:49","modified_gmt":"2024-05-30T07:08:49","slug":"overview-of-tax-deducted-at-source-tds-rules-in-india","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/overview-of-tax-deducted-at-source-tds-rules-in-india\/","title":{"rendered":"A Comprehensive overview of Tax Deducted at Source (TDS) Rules in India"},"content":{"rendered":"<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-45738 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/09\/A-Comprehensive-overview-of-Tax-Deducted-at-Source-TDS-Rules-in-India-1.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/09\/A-Comprehensive-overview-of-Tax-Deducted-at-Source-TDS-Rules-in-India-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/09\/A-Comprehensive-overview-of-Tax-Deducted-at-Source-TDS-Rules-in-India-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/09\/A-Comprehensive-overview-of-Tax-Deducted-at-Source-TDS-Rules-in-India-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/09\/A-Comprehensive-overview-of-Tax-Deducted-at-Source-TDS-Rules-in-India-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/09\/A-Comprehensive-overview-of-Tax-Deducted-at-Source-TDS-Rules-in-India-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/09\/A-Comprehensive-overview-of-Tax-Deducted-at-Source-TDS-Rules-in-India-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In our blog, we will unravel the basics of TDS deduction rules in India. Tax Deducted at Source, or TDS, is a process where a part of your earnings is deducted upfront as tax. It&#8217;s like a way of paying taxes as you earn. In this blog, we&#8217;ll break down this concept in simple terms, helping you understand how it works, when it applies, and why it&#8217;s crucial for both payers and receivers of several types of income. Let&#8217;s dive into the world of TDS with clarity and ease.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid#000000;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li><a href=\"#what\"><span style=\"font-weight: 400;\">What is TDS?<\/span><\/a><\/li>\n<li><a href=\"#when\"><span style=\"font-weight: 400;\">When and by whom should TDS be deducted?<\/span><\/a><\/li>\n<li><a href=\"#date\"><span style=\"font-weight: 400;\">What is the date by which the TDS must be paid to the government?<\/span><\/a><\/li>\n<li><a href=\"#how\"><span style=\"font-weight: 400;\">How and when should TDS returns be filed?<\/span><\/a><\/li>\n<li><a href=\"#certificate\"><span style=\"font-weight: 400;\">What constitutes a TDS certificate?<\/span><\/a><\/li>\n<li><a href=\"#rebates\"><span style=\"font-weight: 400;\">TDS rebates reported on Form 26AS<\/span><\/a><\/li>\n<li><a href=\"#upload\"><span style=\"font-weight: 400;\">How to upload TDS declarations<\/span><\/a><\/li>\n<li><a href=\"#types\"><span style=\"font-weight: 400;\">Types of TDS<\/span><\/a><\/li>\n<li><a href=\"#tax\"><span style=\"font-weight: 400;\">Tax Liability when TDS has already been deducted from Income<\/span><\/a><\/li>\n<li id=\"what\"><a href=\"#rules\"><span style=\"font-weight: 400;\">Rules for TDS Deduction<\/span><\/a><\/li>\n<li><a href=\"#conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>What is TDS?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TDS stands\u00a0for &#8220;<\/span><a href=\"https:\/\/www.cagmc.com\/tax-deducted-at-source-under-income-tax-act-1961\/\"><span style=\"font-weight: 400;\">Tax Deducted at Source<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\">&#8221; It is a mechanism mandated by the Income Tax Act of a country that requires a person making certain categories of payments to deduct a certain percentage of tax prior to making the payment to the recipient. The tax is then remitted to the government on the recipient&#8217;s behalf.<\/span><\/p>\n<p id=\"when\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TDS applies to a variety of payment categories, including salaries, interest, rent, professional fees, and commission. The purpose of TDS is to assure consistent tax collection throughout the year and prevent tax evasion. By deducting tax at the time of payment, the government ensures that the beneficiary&#8217;s income is taxed at regular intervals, as opposed to relying on the recipient to pay the tax at the end of the fiscal year.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>When and by whom should TDS be deducted?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Any person required to deduct TDS at the time of making a specified payment under the Income Tax Act. However, no TDS must be deducted if the payer is an individual or HUF whose accounts are not required to be audited.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For rent payments exceeding Rs 50,000 per month, individuals and HUFs are required to deduct TDS at the rate of 5%, even if they are not subject to a tax audit. Also, such Individuals and HUFs who are subject to a 5% TDS deduction are exempt from submitting a TAN application. Your employer deducts TDS at the applicable income tax bracket rates. Banks deduct 10% TDS. Alternatively, they may deduct 20% if they do not have your PAN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For most payments, the income tax act specifies the TDS rates, and the payer deducts TDS based on these rates. If you submit investment proof (for claiming deductions) to your employer and your total taxable income is less than the taxable threshold, you are exempt from paying tax. Consequently, no TDS should be withheld from your income.<\/span><\/p>\n<p style=\"text-align: justify;\"><span id=\"date\" style=\"font-weight: 400;\">Similarly, if your total income is below the taxable limit, you can submit Forms 15G and 15H to the bank so that they do not deduct TDS from your interest income. If you were unable to provide substantiation to your employer, or if your employer or bank has already deducted TDS and your total income is below the taxable limit, you can file a return and request a refund of this TDS. The exhaustive list of Specified Payments subject to TDS deduction, along with the applicable TDS rate.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>What is the date by which the TDS must be paid to the government?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Tax Deducted at Source is due to the government by the seventh of the following month.<\/span><\/p>\n<p id=\"how\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For example, TDS deducted in June must be paid to the government by July 7th. However, the TDS deducted in March can be deposited until April 30th. The payment deadline for TDS deducted on rent and property purchases is 30 days after the end of the month in which TDS was deducted.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>How and when should TDS returns be filed?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax Deducted at Source (TDS) returns must be filed by anyone who has deducted TDS. Quarterly <\/span><a href=\"https:\/\/www.cagmc.com\/tds-returns\/\"><span style=\"font-weight: 400;\">TDS returns<\/span><\/a><span style=\"font-weight: 400;\"> must be filed with various details including TAN, amount of TDS deducted, form of payment, deductee&#8217;s <\/span><a href=\"https:\/\/www.cagmc.com\/how-to-apply-for-instant-pan-card\/\"><span style=\"font-weight: 400;\">PAN<\/span><\/a><span style=\"font-weight: 400;\">, etc. In addition, various forms are prescribed for filing returns based on the reason for TDS deduction. The following varieties of return forms are available: Form 26QTDS for all disbursements besides wages Q1 \u2013 July 31 Q2 &#8211; October 31 Q3 \u2013 January 31 Q4 \u2013 May 31<\/span><span style=\"font-weight: 400;\">st<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Form No.<\/b><\/td>\n<td><\/td>\n<td><b>Transaction reported in the return<\/b><\/td>\n<td><\/td>\n<td><b>Due Date<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Form 24Q<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">TDS on Salary<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Q1 &#8211; 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> July<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Q2 &#8211; 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> Oct<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Q3 &#8211; 31<\/span><span style=\"font-weight: 400;\">ST<\/span><span style=\"font-weight: 400;\"> Jan<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Q4 &#8211; 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> May<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Form 27Q<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">TDS on all payment made to non -resident except salaries<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Q1 \u2013 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> July<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Q2 \u2013 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> Oct<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Q3 \u2013 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> Jan<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Q4 \u2013 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> May<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Form 26QB<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">TDS on sale of property<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">30 days from the end of the month in which TDS is deducted<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Form 26QC<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">TDS on Rent<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">30 days from the end of the month in which TDS is deducted<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"certificate\" style=\"text-align: justify;\"><b>What constitutes a TDS certificate?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form 16, Form 16A, Form 16 B, and Form 16 C are all <\/span><a href=\"https:\/\/www.cagmc.com\/tax-deducted-at-source-under-income-tax-act-1961\/#TDS\"><span style=\"font-weight: 400;\">TDS certificates<\/span><\/a><span id=\"rebates\" style=\"font-weight: 400;\"> for tax withholding. A person deducting TDS is required to issue TDS certificates to the assessee from whose income TDS was deducted while making payment. For instance, when TDS is deducted from fixed deposit interest, banks issue Form 16A to the depositor. The employer provides Form 16 to the employee.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>TDS rebates reported on Form 26AS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is essential to comprehend the relationship between TDS and your PAN. TDS deductions are attached to both the deductor and the deductee&#8217;s PAN. If TDS was deducted from any of your income, you must complete <\/span><a href=\"https:\/\/incometaxindia.gov.in\/Pages\/tax-services\/online-26AS-e-filing-website.aspx\"><span style=\"font-weight: 400;\">Form 26AS<\/span><\/a><span style=\"font-weight: 400;\">, Tax Credit. This form is a consolidated income tax return accessible to all PAN holders.<\/span><\/p>\n<p id=\"upload\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Since all TDS is linked to your PAN, this form details the TDS deducted on your income by each deductor for all types of disbursements made to you, including salaries and interest income. This form also includes the income tax you paid directly, either as advance tax or self-assessment tax. In situations where TDS may be applicable to your income, it is crucial that you provide your PAN in the correct format.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>How to upload TDS declarations<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Follow the instructions below to upload TDS statements to the website of the Income Tax Department:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Visit the Revenue Tax website. Sign in using your TAN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choose e-File &gt; Income Tax Forms &gt; Federal Complete tax forms on the dashboard.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choose the appropriate form and complete the information<\/span><\/li>\n<li id=\"types\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use either DSC or EVC to verify the return.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Types of TDS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are some of the income sources that qualify for TDS:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments to Contractor\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commission payments<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sale of House<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance Commission<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on securities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest other than interest on securities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rent Payment<\/span><\/li>\n<li id=\"tax\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional fees<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Online Gaming<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Winning from games like a lottery, crossword puzzle, card, etc<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Tax Liability when TDS has already been deducted from Income<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TDS is deducted from your compensation based on the income tax bracket that applies to you. For all other categories of income, the TDS rates are fixed and range between 10% and 20%. The tax rates are not proportional to one&#8217;s total income. In certain instances, you would incur a TDS on your invoices. You would be required to calculate your annual income separately by adding all sources of income<\/span><\/p>\n<p id=\"rules\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The total taxable income would be used to calculate your actual tax liability. From the calculated taxes, you can deduct the TDS deducted from your various receipts. Subtract the tax deducted at source from your actual tax liability to determine the balance owed to the department of income tax. You may also receive a refund. In either case, you must file a tax return and either pay the tax due or request a refund.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Rules for TDS Deduction<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Indian government has implemented Tax Deducted at Source (TDS) to collect taxes at the source of income generation. It requires the payer\u00a0(deductor) to deduct a portion of the payment made to the payee (deductee) and remit it to the government on the payee&#8217;s behalf. Here are several important TDS regulations in India:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicability<\/b><span style=\"font-weight: 400;\">: TDS applies to a variety of payment categories, including salaries, interest, rent, professional fees, commission, and royalties, among others. The Income Tax Act specifies the thresholds and tax rates for various payment types.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Deduction and Collection Account Number (TAN) Requirement<\/b><span style=\"font-weight: 400;\">: Entities required to deduct TDS must obtain a Tax Deduction and Collection Account Number (TAN) from the Income Tax Department. This TAN is used for TDS transaction reporting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TDS Rates<\/b><span style=\"font-weight: 400;\">: The TDS deduction rates differ depending on the nature of the payment. The government sets the tariffs, which are subject to change.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Threshold Limits<\/b><span style=\"font-weight: 400;\">: When a payment exceeds a specified threshold limit, TDS is deducted. Different forms of payments have varying minimum thresholds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quarterly Filing<\/b><span style=\"font-weight: 400;\">: Deductors are required to submit quarterly TDS returns (Form 24Q, 26Q, 27Q, etc.) detailing TDS deductions made throughout the quarter.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TDS Certificates<\/b><span style=\"font-weight: 400;\">: After deducting tax withholding, the deductor issues a TDS certificate to the deductee. Form 16 is the standard TDS certificate for salary income, while Form 16A is used for all other payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TDS Withholding and Payment Dates of Due<\/b><span style=\"font-weight: 400;\">: TDS must be deducted and remitted to the government by the dates specified. An overdue payment incurs interest and penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PAN Requirement:<\/b><span style=\"font-weight: 400;\"> The deductor must acquire the Permanent Account Number (PAN) of the deductee and include it on TDS certificates and returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exemptions and Reduced Deductions<\/b><span style=\"font-weight: 400;\">: In certain instances, the deductee may submit Form 15G or Form 15H to request a reduced or non-existent TDS deduction if their income is below the taxable limit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Foreign Payments<\/b><span style=\"font-weight: 400;\">: The TDS rules apply to payments made to non-residents as well. Different terms and rates apply to these payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TDS Challan<\/b><span style=\"font-weight: 400;\">: The TDS Challan is used by the deductor to deposit the TDS amount with authorized banks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Non-Resident TDS Certificates<\/b><span style=\"font-weight: 400;\">: Form 27Q is issued to non-resident deductees for various categories of income.<\/span><\/li>\n<\/ul>\n<p id=\"conclusion\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is essential for both deductor and deductee to grasp and comply with TDS rules. Noncompliance may result in fines and legal repercussions. Individuals and entities seeking specific and current information should consult the Income Tax Act and tax professionals.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In conclusion, grasping the fundamentals of TDS deduction rules empowers individuals and businesses to navigate the tax landscape effectively. By following these rules, taxpayers ensure that their financial transactions are compliant with tax regulations, contributing to the country&#8217;s revenue collection. Whether you&#8217;re a salaried employee or involved in different financial transactions, understanding TDS ensures a smoother financial journey while adhering to legal obligations.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In our blog, we will unravel the basics of TDS deduction rules in India. Tax Deducted at Source, or TDS, [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":45738,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>overview of Tax Deducted at Source - Goyal Mangal &amp; Company<\/title>\n<meta name=\"description\" content=\"In our blog, we will discuss about the overview of Tax Deducted at Source TDS deduction rules in India. 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