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Tally ERP 9 ebook free download

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Tally
TDS means Tax Deducted at Source. The concept of TDS was introduced in the Income Tax Act,
1961, with the objective of deducting the tax on an income, at the source of income. It is one of
the methods of collecting Income Tax, which ensures regular flow of income to the Government.
Example: Universal Infotech is making the payment towards Rent to the owner of the building, it
is required to deduct the tax on the income (i.e. before payment to the owner), at the source of
income.
TDS Process
1. Deductee (Seller) provides Services and Bill to the Deductor (Buyer)
2. Deductor makes the payment after deducting TDS
3. Deductor remits the TDS amount into Bank (Treasury)
4. Bank (Treasury) remit the amount to the Government Account
5. Deductor Issues Form 16A to Deductee for the TDS amount deducted
6. Deductor Files the e-TDS to NSDL
7. NSDL uploads the e-TDS information to Income Tax Department
8. Deductee Files the Return with Form 16A to Income tax Department.




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