1Research scholar, Bharathidasan University, Trichirapalli, India
2Principal, Meenakshi Ramasamy Arts and Science College, Thathanur, Ariyalur, India
Online published on 8 December, 2017.
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.
Advance tax, Tax under Self assessment, Tax under Regular assessment and Tax Deducted at Source
