Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningTax cut by the payer before making certain payments and deposited with the government.
Relevant ActIncome-tax Act, 1961
Section / ruleChapter XVII-B (Sections 192-196D)
Technical meaning
A mechanism under Chapter XVII-B by which the payer deducts tax at prescribed rates from specified payments and credits it to the Government.
Practical example
An employer deducts TDS from monthly salary under section 192.
Related terms
Official reference
Income-tax Act, 1961, Chapter XVII-B (Sections 192-196D)
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