EaseValueChapter XIX of the Income-tax Act, 2025 governs how tax is collected before you file your return — through TDS (Tax Deducted at Source), TCS (Tax Collected at Source) and advance tax. The payer deducts a slice of tax when making certain payments and deposits it against your PAN; you then claim that credit in your return.
Common TDS situations include salary, interest, contractor and professional payments, rent, commission, purchase of property, and payments to non-residents. Each has its own rate and threshold. Getting TDS right matters because mismatches between your return and the AIS/26AS are one of the most common triggers for income-tax notices.
Browse the sections below for the specific deduction provisions, rates and compliance timelines, and use the discussion box to ask about any TDS entry in your Form 26AS.