Section 191 of the Income Tax Act of 1961 establishes the TDS (Tax Deducted at Source) as a method for the income tax department to collect income tax. This was introduced by the Income Tax Department with the concept to collect tax at every source of income. A TDS return is a statement that includes all the relevant information, including full details of the payment made, taxes and TDS deducted, and other necessary information. A TDS Return includes fields like PAN No., Total payment done, TDS Amount Deducted, Type of payment, etc. It is required for an assessee who has deducted TDS to file a quarterly TDS Return. According to Section 200(3) of Income Tax Act, the due date of filing TDS return (online as well as offline) is on a quarterly basis for four times a year.