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  2. Tax deduction at source - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction_at_source

    Tax need to be deducted 1% (for individual, HUF)/ 2% (for others) of payment where payment is made for carrying out any work (including supply of labour for carrying out any work and advertisements) by a contractor/sub-contractor. Such work must be in pursuance of a contract (including sub contract) between the contractor and payer.

  3. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    Tax deduction is a reduction of income that is able to be taxed and is commonly a result of expenses, particularly those incurred to produce additional income. Tax deductions are a form of tax incentives, along with exemptions and credits.

  4. Tax Deduction and Collection Account Number - Wikipedia

    en.wikipedia.org/wiki/Tax_Deduction_and...

    The Tax Deducted at Source (TDS) on payments made by assessees is deposited under the TAN to enable the assessees who have received the payments to claim the tax deducted in their income tax return. ApplicationTAN is applied through "Form No. 49B" (prescribed under Indian Income Tax Law).

  5. Tax withholding - Wikipedia

    en.wikipedia.org/wiki/Tax_withholding

    Tax withholding, also known as tax retention, Pay-as-You-Go, Pay-as-You-Earn, or a Prélèvement à la source, is income tax paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the income due to the recipient.

  6. Income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_the_United...

    Tax rules are based on principles similar in many ways to accounting rules, but there are significant differences. Federal deductions for most meals and entertainment costs are limited to 50% of the costs (with an exception for tax year 2021, allowing a 100% deduction for meals purchased in a restaurant).

  7. Payroll tax - Wikipedia

    en.wikipedia.org/wiki/Payroll_tax

    The minimum wage to pay income tax is 27.840CZK in 2021 (approx. 1140EUR). For people with trade certificates, the rate applies only to 40% of their revenue. The remaining 60% can be deducted as a standard expense. Freelancers also have to file an Income tax return every year.

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