Tax Deducted at Source is the tax which is deducted from payments such as rent, salary etc when the amount exceeds a certain threshold.

Example:
For example: Radha’s son got hired on a contract of 1,00,000 rupees to provide tech services to a company. The tax deducted on source will be at the given rate of 10%, which would be 10,000 rupees. Thus, the final income he receives after TDS in his account would be 90,000 rupees.