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Taxation

TDS

pronounced: [T-D-S]

Tax Deducted at Source is the mechanism where the payer deducts a percentage of tax before making payments such as salary, rent, interest, or professional fees, with the deducted amount remitted to the government.

Example

A ₹5 lakh personal loan at 10% p.a. for 3 years has an EMI of ₹16,607/month. Total payment = ₹5,97,852, of which ₹97,852 is interest.

Frequently Asked Questions

Last updated: 21 May 2026