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TDS stands for Tax Deducted at Source. It is a system introduced by the government to collect taxes at the source of income. Essentially, it means that tax is deducted from an individual’s or entity's income at the time the income is generated, and the deductor (like an employer or payer) is responsible for sending this deducted amount to the government. This system helps in the smooth collection of taxes and ensures that tax is paid regularly and in smaller installments throughout the year.
A course on Tax Deducted at Source (TDS) would typically cover the detailed aspects of the TDS system in India, from understanding its basics to more advanced aspects related to compliance, calculation, and filing.
