Overhead tax

Simply saying, overhead tax is the tax which should have been deducted from past interest. Banks give interest on Fixed deposit and deduct tax before crediting interest.

In some cases, tax was not deducted but interest credited. Then what happens is that the tax will be deducted twice when next interest will be credited. This extra tax (past tax) is overhead tax.

What in the above reply means 

1) tax will be deducted twice

2) Is this ovehead tax is included in the total tax deducted by the Bank. 

3) How the income tax payer should treat it when filing the tax return? 

Paid to labour contractor  https://banksnear-me.com/apple-bank-near-me/ labour work charges 4000 including tds How can I pass entries in tally Is there any tds deductable .

Entries will be :

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I'm still quite confused about Tax. However, I don't have much time to read all about taxes, which taxes do I need to pay attention to?

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