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International Journal of Engineering and Management Research (IJEMR)
Year : 2017, Volume : 7, Issue : 5
First page : ( 95) Last page : ( 97)
Print ISSN : 2394-6962. Online ISSN : 2250-0758.

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.


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.


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