TDS (Tax Deducted at Source) is a tax collection mechanism in which the person making the payment deducts a certain amount of tax from the payment and deposits it with the government on behalf of the recipient. The TDS return is a statement that contains details of TDS deducted and deposited with the government.

TDS return is a statement that contains details of TDS deducted and deposited with the government. It is filed quarterly by the person who has deducted TDS and contains details such as PAN of the deductor and deductee, TDS challan details, details of TDS deducted and deposited for various transactions, and details of TDS certificates issued to the deductee.

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