Tax deduction at source is the income tax rule where the taxpayer is required to subtract a tax percentage before paying the actual payout in respect of such payments such as wages, commission, professional fees, interest, rent and other specified amounts. In addition, the tax deductor is expected to include the TDS statement for the TAN, the shape, the financial year and the quarter. Changes or updates made to the initial assertion are known as clarification statements. However, in the event of any corrections to the TAN, the assessor would be allowed to contact the assessor to make the appropriate corrections.