income tax

1. Income tax withheld from employees' wages and paid directly to the government by the employer.

2. A tax levied on income (interest and dividends) from securities owned by a non-resident.

3. Tax is deducted not only from dividends, but from other income paid to non-residents of a country.

from the above we can say both of these are similar.

Hi Avinash

Withholding tax and TDS are same thing.