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What is the TDS Return filing?
A person who is susceptible to deduct tax at source has got to file the TDS return as a part of compliance. A TDS return is submitted by Tax Deductor in respect of each quarter with the tax Department. The return may be a statement that entails the small print of the tax collected, source of collection and tax paid to the Government for the reporting period.
Generally, tax is deducted on transactions like Salaries, payment to professionals and contractual basis, payment of rents exceeding the specific amount, etc. for each such sort of transaction and payment, there’s prescribed rate of interest. The deductee can claim the advantage of the tax deducted while ITR filing, as long as the deductor has filed the TDS return on time.
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