Understanding Tax Deducted at Source (TDS): A complete guide Understanding Tax Deducted at Source (TDS): A complete guide In this article you will learn the nuances of TDS, explaining its purpose, procedure, and penalties, along with how to file TDS returns effectively. Vardan Pandhare / Wednesday, January 15, 2025 / Article rating: 5.0 Simplifying TDS - The foundation of tax collection.