What is TDS? The concept of TDS was introduced in India with the aim of collecting tax at the source by enabling the payer to deduct tax due before paying the balance to the payee. The person from whom the tax has been deducted at source will be entitled to get a credit for the same on the basis of Form 26AS or TDS certificate issued by the deductor. 1. What is TDS Refund? 2. How to claim TDS Refund? ..