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Tax Deducted at Source or TDS is the process wherein tax deduction takes place at the time of payment or when the payee’s account is credited with the money. TDS is a statement submitted to the Income Tax Department quarterly. Every deductor should mandatorily file the TDS on time. To file a TDS return, one must be thorough with the application procedure and the eligibility criteria.
While filing TDS returns online, an individual should carry some of the essential documents.
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