Tax Deducted at Source is deducted from the source of income, which includes salaries, interest, commissions, and professional fees. Individuals and HUFs making payments to contractors or professionals are obligated to deduct and remit TDS to the government. Ensuring compliance with TDS regulations is critical for preventing penalties. Do you want to learn more? For more detailed info... https://sterlingtax.in/tds-under-section-194m-of-the-income-tax-act-1961/