TDS (Tax Deducted at Source) is tax that the person or entity paying you withholds and deposits directly with the government. Sections 192–206 of the Income Tax Act 2025 govern TDS rates for different income types: salary (Section 192), interest (Section 194A), dividends (Section 194), contractor payments (Section 194C), and professional fees (Section 194J). You can claim TDS credit when you file your ITR — if too much was withheld, you get a refund.
