Uploaded on Aug 20, 2025
Hassle-Free Tax Deducted at Source (TDS) ensures smooth tax compliance by deducting taxes directly from income at the time of payment. It saves time, reduces last-minute stress, and helps avoid penalties. With professional guidance, managing TDS becomes simple and transparent, giving individuals and businesses peace of mind. A hassle-free TDS process builds trust, ensures timely filing, and keeps financial records accurate for future growth.
Hassle-Free Tax Deducted at Source (TDS)
TAX DEDUCTED
AT SOURCE
Presented By - Amrit
Accounting
Introduction
to TDS
• TDS is a system where tax is
deducted at the point of income
generation.
• Introduced under the Income
Tax Act, 1961.
• Ensures regular revenue for the
government.
Objectives of
TDS
✅ Prevent tax evasion
✅ Ensure a steady flow of
income to government
✅ Spread tax collection over
the year
✅ Simplify the tax payment
process
Who is Liable
to Deduct
T•DEmSpl?oyers
• Businesses & organizations
making payments
• Individuals (in specified
cases)
• Banks & financial
institutions
Types of Payments Covered
• Salary
• Interest (Bank/Loans)
• Rent
• Professional Fees
• Commission &
Brokerage
• Contracts &
Subcontracts
• Dividends
Benefits of TDS
✅ Easy collection of tax
✅ Reduces tax evasion
✅ Provides proof of income
tax paid
✅ Spreads tax burden
throughout the year
THANK
YOU
CALL Email: [email protected]
99153119 Address: E331, Industrial Area, Sector 74, US : Sahibzada Ajit Singh Nagar, Punjab 160057
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