What is TDS? Compliances for person deducting TDS. What is the due date for deposit of TDS? File Income Tax return. Read TDS updates Register your business. Steps to pay TDS online. Under Tax Deducted at Source (TDS) system, tax is deducted at the origin of the income i.e tax is deducted by the payer at the time of making payment and the same is deposited to the Government by the payer on behalf of the payee.