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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Tax Deducted at Source ： ウィキペディア英語版 Tax Deducted at Source Tax Deducted at Source (TDS) is a means of collecting income tax in India, under the Indian Income Tax Act of 1961. Any payment covered under these provisions shall be paid after deducting prescribed percentage.It is managed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue managed by Indian Revenue Service (IRS). It has a great importance while conducting tax audits. Assessee is also required to file quarterly return to CBDT. Returns states the TDS deducted & paid to government during the Quarter to which it relates. ==TDS on immovable property== Section 194IA of Income Tax Act by Freakans.〔(【引用サイトリンク】url=http://topcafirms.com/index.php/white-paper/5457-tds-on-immovable-property )〕 *This provision is applicable in respect of transactions effected on or after June 1, 2013. *It seeks deduction of tax at source on transfer of certain immovable property other than agricultural land *Any person being a transferee who is liable to Pay to a resident by way of consideration for transfer of any immovable property exceeding 50 Lakhs shall at the time of credit of such sum to the account of the transferor or at the time of payment in whatever manner, has to deduct tax at source at 1% only This TDS is required to be deducted by buyer of the property, as against other TDS deduction where in, seller deducts income tax and deposit TDS with the government.〔http://incometaxreturnindia.com/how-to-pay-tds-on-sale-of-immovable-property〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax Deducted at Source」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.