YAX DEDUCTED AT SOURCE

because amount of tds based on your income.
if your salary is higher then your tds will be higher.
in cases of indirect taxes, taxes are levied irrespective of your income.
for example if you purchase some products then GST charged on cost of such product irrespective of your income.
amount of GST will same even your income is nil.

TDS is direct tax because it is directly related to your income
if your income is higher then tds will be higher

Sir can you please tell that how the amount of tds is varies with income with example

if your income is less than 250000 then no tds required to deduct
but if your income is 1000000 then tds will be deducted

thank you so much sir

Income tax is direct tax
When we receive income from others they deduct TDS (if applicable, u/s 44ab)
Instead of giving us gross amt. they give us net amt. so its like taxing our income at source
NOT sure