Article

TDS: What is Tax Deducted at Source

ClearTax · cleartax.in Free Beginner India

An explainer of how TDS works for a payer: deposit by the 7th of the following month and quarterly statements due 31 July, 31 October, 31 January and 31 May.

  • Deposit TDS by the 7th of the month after you deduct it.
  • Quarterly statements are due 31 July, 31 October, 31 January and 31 May.
  • Late filing attracts interest and fees.
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The question it answers

  1. What is TDS, and when does my business have to deduct it?

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