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TDS · TDS BASICS

What Is TDS? When It Is Deducted and How You Get Credit

Understand the journey from a deduction on your payment to tax credit in your return.

By Vyapar Setu Online | TDS basics · 27 October 2026

An Indian professional discussing income-tax records with an accountant

TDS learning series · TDS basics · Article 1 of 25

Your invoice is ₹50,000, but only ₹45,000 reaches your bank. The missing ₹5,000 may be TDS: tax paid to the government on your behalf. It is essential to track it, because a deduction and an available tax credit are different stages.

Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.

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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.

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