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Welcome to **CWG for BCOM**!
In this video, we explain the concept of **TDS (Tax Deducted at Source)** under the **Income Tax Act**, updated for the **Assessment Year 2025-26**. This topic is extremely important for **BCOM, BBA, CA, CS, CMA** students and for anyone looking to understand **practical taxation concepts**.

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### **What You’ll Learn in This Video:**
Meaning & Purpose of TDS
Who is required to deduct TDS?
TDS Rates for AY 2025-26
TDS on Salary, Interest, Commission, Rent, etc.
Due Dates & Penalties for Non-Deduction
TDS Return Filing & TDS Certificate (Form 16 / 16A)
Practical Examples & Easy Explanation

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### **Who Should Watch This?**
BCOM & BBA Semester Students
CA, CS, CMA Aspirants
Anyone Learning Taxation for Jobs or Exams

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### **Boost Your Learning with CWG for BCOM:**
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### **Connect with CWG for BCOM:**
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Email: [email protected]

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