Slide 1 By Shankar Bose, Inspector of Income-tax MSTU, Puri OVERVIEW OF TDS Tax Deducted at Source or best known as TDS is one of the modes of collecting Income-tax from…
BASIC CONCEPTS AND DEFINATIONS The Income-tax Act, 1961 came into force with effect from 1/4/1962. It has XXIII chapters and 298 sections in all. India: Section 2(25A) India…