TDS Compliance, Mandating Law,

TDS Compliance
Tax Deduction at Source

Mandating Law
Employers and organizations possessing a valid Tax Deduction and Collection Account Number (TAN) must fulfill the obligation of filing TDS returns. Individuals whose accounts undergo auditing under Section 44AB and hold positions within government bodies or companies are obligated to file their TDS returns online every quarter. This requirement encompasses various deductors, such as individuals, groups of individuals, Hindu Undivided Families (HUFs), limited companies, local authorities, associations of individuals, partnership firms, and others.