Tax Deducted at Source (TDS) is a system of tax collection in which a certain percentage of the payment (such as salary, commission, rent, etc.) is deducted by the person making the payment and deposited with the government.
The person responsible for deducting TDS is known as the 'deductor' and the person from whose income TDS is deducted is known as the 'deductee'.
TDS is applicable on various types of payments such as salary, commission, professional fees, rent, interest, etc.
For filing TDS (Tax Deducted at Source) returns in India is to have a valid TAN (Tax Deduction and Collection Account Number) and to have deducted TDS from payments made to a recipient during a financial year.

The TDS return must be filed within the due date specified by the Income Tax Department, which is typically on a quarterly basis.