Tax Deducted at Source (TDS) is a key mechanism under the Income Tax Act that ensures tax collection at the time of income generation. Businesses, employers, and individuals responsible for certain payments such as salary, rent, professional fees, or interest must deduct tax at the prescribed rates and deposit it with the government. Filing TDS Returns accurately and on time is mandatory to avoid penalties, ensure compliance, and enable deductees to claim credit for the tax deducted.