TDS
TDS in India
Tax Deducted at Source — rates, thresholds, certificates, and how to claim credits. Plain-English explanations for employees, freelancers, and investors.
Browse by category
Act Explained
Rates · Thresholds · Certificates · TCS
TDS provisions under the Income Tax Act 2025 — rates, thresholds, certificates, and TCS in plain English for tax year 2026-27.
Rules Explained
Rates · TAN · Quarterly returns · Certificates
TDS rates, certificate issuance rules, TAN requirements, and quarterly return filing under the Income Tax Rules 2026.
Forms & Certificates
Form 16 · 16A · 16B · 26AS · TCS
Form 16, 16A, 16B, 16C, 27D, TCS certificates, and all TDS forms — who issues them, what they contain, and how to correct errors.
Popular pages
Free calculators
Frequently asked questions
- What is TDS and when is it deducted?
- TDS (Tax Deducted at Source) is tax that the person paying you deducts before making the payment and deposits it with the government on your behalf. Your employer deducts TDS on salary; your bank deducts TDS on interest above ₹40,000 per year; your client deducts TDS on professional fees above ₹30,000 per payment.
- How do I claim TDS credit?
- TDS credit appears in your Form 26AS — download it from the GSTN portal or income tax e-filing portal. When you file your ITR, the TDS your deductors deposited is pre-filled. If more TDS was deducted than your actual tax liability, you get a refund.
- What is the difference between Form 16, 16A, and 16B?
- Form 16 is issued by employers (salary income) — it has Part A (TDS certificate) and Part B (salary breakup). Form 16A is issued by banks and others for interest income. Form 16B is for property transactions. Form 16C is for rent. Each shows the deductor's TAN, your PAN, TDS deducted, and the challan details.
Sources
Sources: Income Tax Act 2025 · CBDT circulars (verified 2026-10-07). Last reviewed by FinWiz24 Research Desk.