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A warm welcome to the Tax Deducted at Source (TDS) course by Uplatz.TDS stands for Tax Deducted at Source. The TDS concepts & rules were introduced with an aim to collect tax from the very source of income. As per this concept, a person (deductor) who is liable to make payment of specified nature to any other person (deductee) shall deduct tax at source and remit the same into the account of the Central Government. The deductee from whose income tax has been deducted at source would be entitled to get credit of the amount so deducted on the basis of Form 26AS or TDS certificate issued by the deductor.As per the India Income Tax Act, any company or person making a payment is required to deduct tax at source if the payment exceeds certain threshold limits. TDS has to be deducted at the rates prescribed by the tax department. The government uses TDS as a tool to collect tax in order to minimize tax evasion by taxing the income (partially or wholly) at the time it is generated rather than at a later date. TDS is applicable on various incomes such as salaries, interest received, commission received, dividends etc.TDS is not applicable to all incomes and persons for all transactions. Different TDS rates have been prescribed by the Income Tax Act for different payments and different categories of recipients. For example, payment of redemption proceeds by a debt mutual fund to a resident individual is not subject to TDS but for a Non-resident Indian is subject to TDS.Uplatz brings this comprehensive training on TDS with the concepts explained in detail. This TDS course covers each and every section of TDS rules as per India Income Tax laws. The methodology for TDS payments and returns are well described in the TDS course.Tax Deducted at Source (TDS) - Course Syllabus1- What Is TDS?2- TDS Deduction Under-I-Section-192- TDS on Salarya) Applicability Of TDS Under Section 192b) Rate Of TDSc) Time Of Deduction Of TDSd) ExampleII- Section- 192A- TDS On Premature Withdrawal From Employee Provident Funda) Applicability Of TDS Under Section 192Ab) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 192Ae) ExampleIII- Section- 193- TDS On Interest On Securitya) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 193e) ExampleIV- Section- 194- TDS On Dividenda) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194e) ExampleV- Section- 194A- TDS On Interest Other Than Interest On Securitya) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194Ae) ExampleVI- Section- 194B- TDS On Winnings From Lotteries, Crossword Puzzlesa) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194Be) ExampleVII- Section- 194BB- TDS On Winnings From Horse Racea) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194BBe) ExampleVIII- Section- 194C- TDS On Payment To Contractors And Sub-Contractora) Applicability Of TDS Under Section 194Cb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ce) Non Applicability Of TDS Under Section 194Cf) ExampleIX- Section- 194D- TDS On Insurance Commissiona) Applicability Of TDS Under Section 194Db) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194De) ExampleX- Section- 194DA- TDS On Payment In The Respect Of Life Insurance Policya) Applicability Of TDS Under Section 194DAb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194DAe) ExampleXI- Section- 194E- TDS On Payment To Non-Resident Sportsman Or Sports Associatesa) Applicability Of TDS Under Section 194Eb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ee) ExampleXII- Section- 194EE- TDS On Payment To Non-Resident Sportsman Or Sports Associatesa) Applicability Of TDS Under Section 194Eb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194EEe) Non Applicability Of TDS Under Section 194EEf) ExampleXIII- Section- 194F- TDS On Repurchase Of Units By Mutual Fund Or Unit Trust Of Indiaa) Applicability Of TDS Under Section 194Eb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Fe) ExampleXIV- Section- 194G- TDS On Commission On Sale Of Lottery Ticketsa) Applicability Of TDS Under Section 194Gb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ge) ExampleXV- Section- 194H- TDS On Commission Or Brokeragea) Applicability Of TDS Under Section 194Hb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194He) Non Applicability Of TDS Under Section 194Hf) ExampleXVI- Section- 194I- TDS On Renta) Applicability Of TDS Under Section 194Ib) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ie) Non Applicability Of TDS Under Section 194If) ExampleXVII- Section- 194IA- TDS On Payment On Transfer Of Certain Immovable Property Other Than Agricultural Landa) Applicability Of TDS Under Section 194IAb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194IAe) Non Applicability Of TDS Under Section 194IAf) No Requirement Of TANg) ExampleXVIII- Section- 194IB- TDS On Rent By Certain Individual Or HUFa) Applicability Of TDS Under Section 194IBb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194IBe) Non Applicability Of TDS Under Section 194IBf) No Requirement Of TANg) ExampleXIX- Section- 194IC- TDS On Payment Under Specified Agreementa) Applicability Of TDS Under Section 194ICb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194ICe) Non Applicability Of TDS Under Section 194ICh) ExampleXX- Section- 194J- TDS On Fees For Professional Or Technical Servicesa) Applicability Of TDS Under Section 194Jb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Je) Non Applicability Of TDS Under Section 194Ji) ExampleXXI- Section- 194K- TDS On Income In The Respect Of Unitsa) Applicability Of TDS Under Section 194Kb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ke) Non Applicability Of TDS Under Section 194Kj) ExampleXXII- Section- 194LA- TDS On Payment Of Compensation On Acquisition Of Certain Immovable Propertya) Applicability Of TDS Under Section 194LAb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 19LAe) Non Applicability Of TDS Under Section 194LAf) ExampleXXIII- Section- 194LB- TDS On Income By Way Of Interest From Infrastructure Debt Funda) Applicability Of TDS Under Section 194LBb) Rate Of TDSc) Time Of Deduction Of TDSXXIV- Section- 194LC- TDS On Income By Way Of Interest From An Indian Company Or Business Trusta) Applicability Of TDS Under Section 194LCb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194LCe) Non Applicability Of TDS Under Section 194LCf) ExampleXXV- Section- 194LD- TDS On Interest On Government Securities Or Rupee Denominated Bonds Of Indian Company Payable To A Foreign Institutional Investor Or Qualified Foreign Investora) Applicability Of TDS Under Section 194LDb) Rate Of TDSc) Time Of Deduction Of TDSXXVI- Section- 194M- TDS On Payment Made By An Individual Or A HUF For Contract Work Or By Way Of Commission Or Brokerage Of Fee For Professional Servicesa) Applicability Of TDS Under Section 194Mb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Me) Non Applicability Of TDS Under Section 194Mf) No Requirement Of TANg) ExampleXXVII- Section- 194N- TDS On Cash Withdrawala) Applicability Of TDS Under Section 194Nb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ne) Non Applicability Of TDS Under Section 194Nf) ExampleXXVIII- Section- 194O- TDS On Certain Payment Made By E-Commerce Participanta) Applicability Of TDS Under Section 194Ob) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194Oe) ExampleXXIX- Section- 195- TDS On Other Sumsf) Applicability Of TDS Under Section 195g) Rate Of TDSh) Time Of Deduction Of TDSi) ExampleThe above topic is the sub-topic of TDS. TDS is too wide and it covers many other sub-topics examples- TDS Returns, Cases on which TDS not applicable, Interest, Penalties, Legal Cases, Credit of TDS, Consequences of failure to deduct or pay TDS, etc.Rates for TDSTaxes shall be deducted at the rates specified in the relevant provisions of the Act or the First Schedule to the Finance Act. However, in case of payment to non-resident persons, the withholding tax rates specified under the Double Taxation Avoidance Agreements shall also be considered.TDS PaymentsTDS is deducted on the following types of payments:SalariesInterest payments by banksCommission paymentsRent paymentsConsultation feesProfessional feesHowever, individuals are not required to deduct TDS when they make rent payments or pay fees to professionals like lawyers and doctors.TDS is one kind of advance tax. It is tax that is to be deposited with the government periodically and the onus of the doing the same on time lies with the deductor. For the deductee, the deducted TDS can be claimed in the form of a tax refund after they file their ITR (Income Tax Return).TDS ReturnA deductor has to deposit the deducted TDS to the government and the details of the same have to be filed in the form of a TDS return. A TDS return has to be filed quarterly. Different types of TDS deductions have to be filed using different TDS return forms.

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