TDS is basically a part of income tax. It has to be deducted by a person for certain payments made by them.
Understanding the provisions and section of TDS for applicability to any business transaction by the accountant is important.
|Form 24Q||TDS on Salary|
|Form 26Q||TDS on all payments except salaries|
|Form 27Q||TDS on all payments made to non-residents except salaries|
|Form 26QB||TDS on sale of property|
|Form 26QC||TDS on rent|
We took initiative to teach those sections and provisions along with practical examples.