TDS (Tax Deducted at Source) registration involves obtaining a Tax Deduction and Collection Account Number (TAN) from the tax authorities for entities responsible for deducting TDS on payments made. This registration is essential for proper compliance with TDS regulations and facilitates the timely deposit and filing of TDS returns.

A TDS return file is a periodic submission that details the tax deducted at source by an entity during a specific period, along with relevant payment information. This filing is crucial for ensuring compliance with tax regulations and for the proper reporting of TDS to tax authorities.

TDS assessment is the process by which tax authorities evaluate the correctness of the TDS deducted and deposited by a taxpayer. This assessment helps ensure compliance with tax laws and may lead to adjustments or penalties if discrepancies are found.