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TDS vs. TCS

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(Querist)
25 December 2016 respected sir, my query is that what is the difference between TDS I.e. tax deducted at source and TCS tax cllected at source.
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
25 December 2016 Tax deducted at source deducted by payer. Tax collected at source is tax collected by payee
Tds is deduction of tax.
TCS is collection of tax.

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