TDS is the tax a payer deducts before paying you. Here is which section applies to what, when it must be deposited, which return reports it, and the mistakes that cost businesses penalties.
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Tax Deducted at Source. The person making a payment deducts a percentage as tax and deposits it with the government on the recipient’s behalf.
For deductions made from April to February, the 7th of the following month. For deductions made in March, 30 April. Late deposit attracts interest per month or part of a month.
24Q reports TDS on salary. 26Q reports TDS on payments other than salary made to residents. Both are filed quarterly.
The liability falls on the deductor, not the recipient. You can be required to pay the tax that should have been deducted, along with interest, and a portion of the expense may be disallowed.
Form 16 is the annual certificate for TDS on salary. Form 16A is the quarterly certificate for TDS on non-salary payments.
CELSE Labs — the Centre for Experiential Learning and Skill Enhancement — is an NSDC-certified, ISO 9001:2015 accredited skill training institute and an Approved Training Partner of Medhavi Skills University. We work with commerce graduates, career changers and working professionals across Kerala who want a job in accounting, finance, compliance or data, and who need practical capability rather than another certificate.
Our training is experiential rather than lecture-based. Instead of textbook exercises, trainees operate the books, bank account, invoices and internal correspondence of simulated companies — M & M Technologies, Toy Kingdom and PetalSoft — where transactions arrive incomplete, out of order and occasionally wrong, exactly as they do in a real office. Trainees learn judgement by making decisions and correcting them, which is the part of the work that cannot be transferred by explanation.
Teaching is one-to-one, so pace follows the learner rather than a cohort. New batches start every Wednesday at both centres. Scholarships of up to 30% are available through a free online scholarship test, and our placement record includes 80+ alumni at HDFC, ICICI, Bajaj Finserv, Kotak Mahindra, Big Basket, Ford, Amrita Hospital and JRHA Accounting in the UAE.
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