DEDUCTION OF TAX AT SOURCE
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Abstract
The concept of TDS or ‘Tax Deducted at Source’, was introduced with an aim to collect tax from the very source of income. It is a means of indirect tax collection by Indian authorities according to the Income Tax Act, 1961. TDS is managed by the Central Board of Direct taxes (CBDT), which comes under the Indian Revenue Services (IRS). TDS is collected as a means to keep a stable revenue source for the government throughout the year, while desisting people from avoiding taxes.
The provisions relating to deduction of tax at source are part of the provisions relating to “Collection & Recovery of Tax” as contained in Chapter XVII. Sub-chapter-B relating to “Deduction at source” is part of this Chapter and is spread from Section 192 to 206A of the I. T. Act, 1961.
There are two main ways of collection and recovery; one is direct from the subject and other through deduction at source of generation or payment of income. While Section 190 provides for the deduction and collection of tax at source at the time of payment, Section 191 provides for the direct payment by the assessee, in case of provisions of TDS are not being made as per this Chapter.
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