📘 TDS ke Important Sections ki Detailed Jankari TDS (Tax Deducted at Source) ek aisa system hai jisme payer payment karte waqt hi tax deduct karta hai aur usse government ke account mein jama karta hai. Aaiye, TDS ke kuch important sections ko detail mein samajhte hain: 🔹 Section 192 – TDS on Salary Applicability: Employers dwara salary dete waqt. Rate: Employee ki income tax slab ke hisab se. Threshold: Basic exemption limit se zyada salary par. Other Points: Employer ko Form 16 dena hota hai. Monthly deduction hota hai. 🔹 Section 194A – TDS on Interest (Other than Securities) Applicability: Bank ya Post Office dwara interest dene par. Rate: 10% Threshold: ₹5,000 (others), ₹40,000 (bank/post), ₹50,000 (senior citizens) Note: PAN na dene par 20% TDS lagega. 🔹 Section 194C – TDS on Contractor Payment Applicability: Contractor/Sub-contractor ko payment par. Rate: 1% (Individual/HUF), 2% (Others) Threshold: ₹30,000 per cont...