Tds

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aarti

aarti (Querist)
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18 February 2014 what is tds ? can we file a return of tds

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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18 February 2014 1. TDS means tax deducted at source.
2. Income Tax Act requires tax deduction at source from payments made to residents & Non-residents.
3. TDS return is required to be filed on a quarterly basis.

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