TDS return filing is a mandatory source of collecting tax by the Government of India. The tax is required to be deducted at the time money is credited to the payee’s account or at the time of payment, whichever is earlier. It is compulsory to e-file the TDS returns and it can be done through an official Income Tax e-filing portal.
It is mandatory that the TDS returns are submitted on time by the deductors. Filing of TDS returns can be done online. After submitting TDS returns, the details will come upon the payees Form 26AS.
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