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Role of Tax Deduction at Source (TDS) in Direct Tax Collection Murugan S.S.1, Dr. Sekar S.2 1Research scholar, Bharathidasan University, Trichirapalli, India 2Principal, Meenakshi Ramasamy Arts and Science College, Thathanur, Ariyalur, India Online published on 8 December, 2017. Abstract Nearly 41% of Direct taxes are collected through TDS mechanism in every year by assesses(Deductors) on behalf of Govt. of India. The cost of collection to Govt. for such Taxes is only nearly 10% of Total cost of collection. Top Keywords Advance tax, Tax under Self assessment, Tax under Regular assessment and Tax Deducted at Source. Top | |
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