Yes friends, how are you all?
Good morning, good afternoon, good evening, whichever time
you are watching me
My hearty greetings to all of you, I am your friend C.H.
Sir, we were talking about TDS
And this big topic of TDS is over
We have done a lot of sections in this 194C, 194J, 192
Then we have finished 194P and Q
We have also finished some of these sections
If we look at it from a TDS point of view
What we have understood
Government has brought this provision of TDS
And has done its own good
The tax which you would have collected next year
At the time of written filing
That tax basically you got deducted today
In the form of TDS you got the tax deducted
And today it has been collected
But sometimes friends, it happens
That your income is a little less
With that income you have to spend for your household
You are hoping that I will receive payment from somewhere
So with that I will pay my children's tuition fees
I will pay my health insurance, my life insurance
But on the other hand
The person who is paying you
He deducted your TDS
You got some deducted money
Now what will you do?
For example, your income was less than the exemption limit
This year, the work you are doing
Your income was less than the exemption limit
But you will get to know this only at the end of the year
That how much money you have earned in the whole year
For example, today is 1st April
1st April is 2022
Today you start some work
Within 2-4 months you get some payments
TDS deducted payments
In the whole year 3-4 payments came
On that also your TDS was deducted
And the total payment of the whole year was Rs.
Rs. 2,40,000 payment came
On that also your TDS was deducted
You are already below the exemption limit
What will be your problem?
Firstly, you will get some deducted money
On top of that, when you don't have any tax liability
That you are in an income group below Rs.
Then you will have to take a refund of the tax that you
have deducted
And because your income is below Rs.
Your basic expenses will not be able to be fulfilled
Children's fees would have been paid
If my TDS was not deducted by 5%
That person deducted my TDS by 5%
I was not able to pay my children's fees
Whereas there was no requirement to deduct TDS
Because my total income was also below the basic exemption
limit
The amount of TDS that I have deducted
I will take a refund of that next year
If this money would have been available to me today
Then there would not have been so many hassles
If my TDS would not have been deducted
I would have been able to pay my children's fees
I would have been able to live peacefully
But the amount of TDS that you have deducted
There is no requirement for that
I will have to take a refund of that next year
I don't have any tax liability
Because I am below Rs.
So in this case, the genuine people
Whose income is below the exemption limit
And you deduct their TDS
They are facing a lot of problems
The person who is earning Rs.
2-5 crores a year
Even if you deduct Rs.
5-7 lakhs
It won't make a difference
But the person whose income is Rs.
2.5 lakhs a year
If you deduct Rs.
10-15,000 from that
What will be left in his hands?
He could have met out a lot of expenses
But now he won't be able to
I don't understand what fun it is
To make the poor poor
I don't understand what fun it is
If you want to show your strength
Go and show it to the rich
Sir, this was a big problem
The government also understood this
Our Nirmala Tai
She said that
I also have motherhood
The person who earns less than Rs.
2.5 lakhs
And the person whose TDS is deducted
His total income is low
There is no liability for tax
The person who earns less than his TDS
He gets a refund the next day
Because the tax is zero
In that case, the government brought this section
Section 197
This section says
The receiver
Who is getting the payment
The person who is getting the payment
If his income is a little less
Less than the exemption limit
Or he doesn't derive income from anywhere else
Doesn't derive income from anywhere else
In that case, he can go and give a certificate
A self declaration
To the assessing officer
And the assessing officer will sign a certificate and give
it to him
In which it will be written
Whatever payment you will receive
On that
TDS should be deducted at a very low rate
Or It should not be deducted
What will be the advantage of that?
The poor person
If TDS is not deducted on that
It will be deducted a little less
It will not be deducted compared to the previous
So a certificate issue happens
Who gives this?
Assessing officer
You go to your income tax site
Put your PAN number there
Your word will come
Which word do you follow?
The assessing officer of that word
Go and give your declaration
And he will issue you a certificate
And give it to you
He will definitely ask for proof
How much is your income per year
He will see you from top to bottom
Is this person really coming in the low income bracket?
Does he really need this certificate?
If yes
Then he will give you the certificate
What does this section say?
This section applies
Where
This section applies
Where in the case of any income
Of any person
Income tax is required to be deducted
At the rate in force
Section 192, 193, 194
In this case
The assessing officer can make an application
Assessing officer
For deduction of tax at lower rate
Or non-deduction of tax
He will directly file an application
My income is already very less
If you deduct TDS from that
My children's tuition fees will be deducted
You are deducting TDS forcefully
You are deducting TDS of Rs.
Out of my Rs.
2.5 lakh income
My children's annual fee is Rs.
If you deduct this TDS
From where will I pay the fees?
And it is not like
My tax payable is coming
It is not like
My tax payable is coming next year
My tax is also coming to zero next year
You are deducting my TDS forcefully
Tax payable is zero and deducting TDS
If I deduct Rs.
10,000 from zero
I will get a refund of Rs.
Next year I will get a refund in a queue
Is there any benefit of this?
Don't deduct it
Get an application signed from me
Assessing officer
That I am a poor person
The liabilities of TDS
The responsibility of deducting TDS
Ask the pair
To deduct TDS at a lower rate
Or else
You will be very lucky
I will be indebted to you
This is the point
If the assessing officer is satisfied
That the total income of the receiver
Justifies Deduction of income tax at lower rate
Or no deduction
He may give to the assessing officer
A certificate
Where it is appropriate
Where the assessing officer
Issues the certificate
The person responsible for paying the income
Will deduct the income tax
At a lower rate
Specified in the certificate
Or no deduction
Until the certificate
Is cancelled by the assessing officer
The certificate will be issued
By the assessing officer
The income tax should be deducted
At a lower rate
Or no deduction
The pair will show the certificate
That it is a government certificate
Assessed by the assessing officer
The assessing officer has given these directions
You don't deduct my TDS
TDS will not be deducted
But provided
Your income should be in that bracket
Because you will stand in front of everyone
Is there any provision
Sir, your income should be justified
For example, you are getting down from a Mercedes
To meet the assessing officer
You Take out a pen worth Rs 50,000
You are wearing expensive glasses
You are wearing expensive clothes
And you are complaining to the assessing officer
You are saying
My income is Rs 5 crores
My TDS should not be deducted
He will say
A person earning Rs 5 crores
Deserves this
Or a poor man earning Rs 2.5 lakhs
Deserves this
So the assessing officer also inquires at the end
It is not that if anyone reaches there
He will get the certificate
The person's actual income
Should also be the same
Because in a way, we are benefiting the lower income group.
Come here.
Understand one more point, 206AA.
206AA, what does it say?
Because now I am just covering the last points, which will
help you in practical life.
Our TDS is over.
And in this lecture, I will wind up your TDS completely.
Now let it run for 5-7 minutes.
What does 206AA say? 206AA, what does it say?
It simply says, first tell me who deducts the TDS?
Payor or Payee?
The money that he is giving, he will deduct the TDS and
give the money.
And the money that he is deducting, where does he deposit
it?
In the Payee's income tax account.
He will deposit it in the Payee's income tax account.
In that case, when he deposits it in the income tax
account, should he know the Payee's PAN number or not?
Tell me this in a simple way.
Should the Payee's PAN number be available to that person
or not?
Answer is yes.
If I am deducting your TDS, and I have to deduct TDS and
deposit it in your income tax account, then I should know
what is your income tax ID, what is your PAN card, what is
your identity in the income tax account.
I should know everything.
I should have the PAN card of that person.
I should have the PAN number of the opposite party.
But suppose the opposite party is very secretive.
They keep their privacy on WhatsApp.
It is a private party.
They say, we don't give PAN.
They don't give PAN.
He didn't give PAN.
In that case, the government says, we are asking for your
PAN number.
The opposite party is asking for the PAN number.
He is doing your work.
He is depositing your income tax.
He is asking for your number.
Tell me your number.
Which number should I deposit?
If you don't want to tell me that number, then you will be
punished for it.
And what will be the punishment?
Your TDS will be deducted at a higher rate.
And what will be the higher rate, my dear?
Either the rate, like 1%, 2%, 5%, whatever the rate is, or
20%, whichever is higher.
See, rate or 20%, whichever is higher.
For example, 194J, professional services.
I have paid you for professional services.
And I have paid you for 1 lakh.
Do you remember the rate of TDS for professional services?
It was 10%.
I told you to give me your PAN number.
I will go to your income tax account and deduct 10,000 from
your TDS.
I will get the payment done.
You say, no, I don't give.
It is a private matter. I don't give.
If you don't give, then fine.
If you don't give, then I will go to the government, to
Nirmala Tai, crying, and say, Madam, Madam,
I had to pay that man.
I had to deduct his TDS.
He didn't give his PAN number.
Madam said, I didn't give.
Check the rate in force.
What is the rate in force of that section? 10%.
Or 20%, whichever is higher.
Which is higher? 20%.
So, now, the payment of 1 lakh, and the TDS deduction of
10,000, that 10,000 won't be deducted.
The TDS will increase.
20,000 rupees.
You will get the payment of 80,000.
20,000 TDS will be deducted.
This is the point, sir.
What is the harm in giving the PAN number?
If you become too private, then fine.
You can bear the consequences of that, sir.
This is the point.
Come here.
Then, there is one more point.
This is the same thing that,
I am paying you, and you are not telling me your PAN number.
It is also possible that,
I deduct your TDS.
I deduct your TDS, and there is a thief in my mind, and I
don't deposit that TDS.
It is also possible.
For example, I had to pay a person for 10,000 rupees.
I had to pay 10,000 rupees, and I was shortfalling 10,000
rupees.
I didn't have money to pay.
I had kept 1 lakh separately, carefully, that I have to
take professional services of a person.
I have to get an interior decorator to work.
I needed services of an interior decorator.
So, I will pay you 1 lakh.
You were an interior decorator.
When you gave me services of 1 lakh, you were covered in
194J.
I had to deduct your TDS.
How much percent? 10 percent.
I had to deduct your TDS for 10,000 rupees.
So, I paid you 90,000 rupees.
And I told you that
I have deducted your TDS for 10,000 rupees.
You agreed.
You asked me to take my pen number.
I asked you to photocopy your car's pen.
You photocopied it, and I put it in my drawer.
Because I had to pay 10,000 rupees for 10,000 rupees.
I deducted your TDS for 10,000 rupees.
I photocopied your car's pen.
I put it in my drawer.
Time passed by.
I did not pay you.
In that case, who will be blamed?
You or me?
You gave me your car's services.
You gave me your pen number.
You fulfilled all your duties.
Whose fault is it?
It is mine.
I threw your pen number in the drawer.
And I photocopied your car's pen for 10,000 rupees.
I did not deposit your TDS.
Whose fault is it?
It is mine.
I will be penalized.
I will be charged interest.
There are two rates of interest.
There are two situations.
You did not deduct my TDS.
You forgot to deduct it.
You deducted it but did not deposit it.
In that case, what are the provisions?
I want to teach you all that.
Come here.
What does it say?
Look at this.
Liability of interest.
Read this point.
A person deemed to be an assassin by default.
Who is an assassin by default?
It is my fault.
I should have paid for TDS.
I took your car's TDS but did not deposit it.
I am an assassin by default.
A person deemed to be an assassin by default.
Under 201A, for failure to deduct tax or failure to pay the
tax after the deduction.
I deducted it but did not deposit it.
Failure to pay the tax after its deduction is liable to pay
simple interest 1% every month or part of the month on the
amount of such tax from the date on which it was deductible
to the date on which it is actually deducted.
What does it say?
For example,
failure to deduct the tax or to pay the tax after the
deduction.
You have to pay 1% interest every month.
For example, you did not deduct the TDS today.
You deduct the TDS after 3 months.
So, the interest for 3 months will be deducted 1% every
month.
And the amount on which the interest will be deducted will
be deducted on the entire amount or only the TDS of Rs.
10,000 will be deducted on that amount.
I know on whom it should be deducted.
Because this mistake happened to me in real life.
Someone deposited his TDS late.
So, I calculated the interest for Rs.
10-15 lakhs.
So, I calculated the interest for Rs.
15 lakhs.
And I got the interest of Rs. 45-50 lakhs.
Whereas, what is the actual payment?
The late payment is only for TDS.
So, it is the amount of TDS.
It is not the entire amount.
It was a big mess.
I was abused at that time.
Actually, what is my fault?
They have made the section like this.
If a person sits in the section in a hurry, he won't even
understand this.
These things are to be read carefully.
See, what does it say?
Is it clear?
A person deemed to be SSC in default for failure to deduct
the tax.
Either he didn't deduct the tax or he deducted but didn't
pay.
He will have to pay a simple interest every month on the
amount of such tax.
The interest will be on the amount of tax.
It won't be on the entire amount.
The interest won't be on Rs. 1 lakh.
The interest will be on the 10% TDS.
The interest will be on Rs. 10,000 TDS.
From the date on which tax was deductible to the date on
which it is actually deducted.
The date on which it should have been deducted from that
date to the actual date when it was deducted.
And what is the second interest? 1.5% 1.5% interest.
And what is the 1.5% interest on?
For every month.
part of the month from the date on which tax was deducted
to the date on which tax actually pay.
As I told you in the same example that tax was deducted but
pay came later.
So the date on which tax was deducted, from there to the
actual date when you deposit it to the government, the
interest will come here.
Which amount will it come? The amount of TDS interest.
Simple this is the point.
1.5% and 1%.
This is the point.
Read it once again.
Is there any such scene default? Or if there is a failure,
the tax is deducted.
If the tax is not deducted, then 1% interest.
If the tax is deducted but not deposited, then 1.5%
interest.
There are two rates.
If the tax is not deducted, 1%.
If the tax is deducted but not deposited, then 1.5%.
But 1.5% and 1% on which figure? On the amount of TDS.
This is the point.
I made a mistake.
I still remember it.
So many years have passed.
I had taken it on the total amount.
I had gone too far.
Come here.
This is an example.
This example will clear the situation.
Rs. 40,000 was paid to Mr.
X on 1st July, 2022 towards fees for professional services
without TDS.
First tell me, Rs.
40,000 is for professional services.
It is above Rs.
30,000. Its limit was Rs.
30,000. Remember.
I had told you that it is not per person.
It is per purpose.
Rs. 40,000 is there.
What will be the rate in this case? 10%.
Rs. 4,000 TDS should have been deducted.
But he says, I have not deducted
Rs. 40,000.
Subsequently, the second payment was due for Rs.
50,000. The tax of 10% was deducted.
Now what did he do? In this, Rs.
50,000 payment was due.
Rs. 40,000 first and
Rs. 50,000 later.
Later, he deducted Rs.
9,000 TDS.
That means, Rs.
40,000 was not deducted then.
It was deducted after many months.
At that time, it was not deducted.
It was deducted later.
And Rs.
50,000 payment was done on time.
However, the tax of Rs.
9,000 was deducted but when was it deposited? The next
year, later.
It was deposited in June.
Two cases came.
Rs. 40,000 TDS was not deducted earlier. When was it
deducted? It was deducted in February.
And when was it deposited? It was also deducted later.
So, 1% and 1.5% will be applicable
to this. Now, how did he do it? The tax of 1% was
deductible but you did not deduct it.
You should have deducted Rs. 4,000 TDS but you did not
deduct it. 1% multiplied by Rs.
4,000 for 8 months.
How for 8 months? From July till the time you deducted it.
And the
second thing is 1.5%.
1.5% multiplied by Rs.
9,000. You did deduct it.
You did deduct
TDS but you paid for it much later. 1% and 1.5%. When was
1%? You did not deduct TDS.
You did not deduct TDS.
I told in my example that for example, I am paying you Rs.
1,00,000 and I have forgotten to deduct TDS.
So, 1%.
1% multiplied by Rs.
10,000. But I did deduct TDS but my intention was bad.
I told you that I deducted Rs.
10,000 but I paid it to someone else.
I did not pay it to the government.
In that case, 1.5%.
These are
simple points.
Let's see if there is anything left.
Because this section, this TDS is completely over.
Let's see the consequences of failure.
What are the consequences of failure?
The simple thing is that for example, I had to deduct your
TDS.
I had to deduct your
TDS. I did not deduct it. I had to pay Rs. 1,00,000. I had
to pay for professional services.
I had to deduct TDS.
I did not deduct your TDS.
What will I face? First of all, interest provisions will be
applied on me.
1% and 1.5%.
Why will they be applied? Because I am an assessee in
default.
Do you understand the chronology of things? Do you want to
understand what I am saying? Who am I? I am an assessee in
default.
Because of this, these things are being applied on me.
I should have deducted TDS.
I did not deduct it.
So, what did I become? Assessee in default.
Assessee in default.
I defaulted one thing.
Because of this,
interest was applied on me.
Because of this, interest was applied on me.
But, but, but, it is also possible that I have taken such
provisions that I will not become an assessee in default.
There are some conditions which the government has told
that if you comply with those conditions, then you will not
become an assessee in default.
And if I do not become an assessee in default, then these
interest provisions will also not be applicable on me.
The 1% and 1.5% interest that I am paying, I will be saved
from this liability if I do not become an assessee in
default.
What I just told you, it was written above that if you are
an assessee in default under 201.1, then you will be
charged with interest.
But if I am not an assessee in default, then no interest
will be applied on me.
Sir, this is the language of law.
Lawyers charge you money for this.
They say that law is very simple.
Anyone who is an expert in speaking can do it.
I agree that you are an expert in speaking.
This is true.
But what we are doing is the application of mind.
between the lines.
If you read the simple section, it was written there that
if you are an assessee in default, then you will be charged
with interest.
What did I think?
What analysis did we make? There is a provision on assessee
in default.
If I do not become an assessee in default, then no
provision will be applied on me.
No interest will be applied on me.
Sir, lawyers fight on this issue.
Lawyers of income tax fight on these issues.
They say that we are not an assessee in default.
Why are you charging us interest?
Sir, for income tax, people go to High Court, Supreme Court.
They reach there.
Why do they reach there? You just saw the figure of Rs.
9000. The DDS of Rs.
4000 and DDS of Rs.
5000. You are charging Rs.
4000 and Rs.
5000. What if it was Rs.
40 lakhs and Rs.
50 lakhs? What if your interest figure was Rs.
1 crore? What do the companies do in that case? They say,
brother, hire a lawyer.
He should be a little intelligent.
He should find a provision, find a loophole so that the
liability of all the interest is zero.
Sir, this is a fight of the mind.
This is Kalyug.
Here, there is no fight with a sword.
Here, there is a fight with the mind.
Sir, polish your mind.
Come to section 201.
Now we have to read who is an assessee in default.
Who is an assessee in default?
Come here.
Deemed assessee in default.
First of all, the deemed assessee in default is
the person who fails to deduct the whole of the tax or part
of the tax on the amount credited
or paid shall not be deemed to be the assessee in default.
The person who forgets to deduct the whole of the tax is
deemed to be the assessee in default.
What are the conditions? If in respect of such tax, if in
respect of such tax, means TDS, if the payee, who is the
payee? Who is the payee who is receiving the money? Write
receiver here.
Who is receiving the money? I have paid you for
professional services.
You gave me a bill of Rs.
1 lakh.
I had to deduct the TDS of Rs.
10,000. I did not deduct it.
I paid you Rs.
90,000. Now understand what is the receiver? If the
receiver does such things, then I will not be deemed to be
the assessee in default.
What is it? The receiver has filed his return.
The receiver has filed his return.
No problem, he will do it.
Come on, next.
The receiver has taken into account such sum for computing
income in respect of the return of income.
You make accounts on the basis of accrual. You can show the
services of Rs. 1 lakh in your books.
He has shown the payment of Rs. 1 lakh in his computation
of income. He has filed the return.
He has shown in the return that I have given services of Rs.
1 lakh to this person.
And what is the end saying? He has paid the tax due on the
income declared.
Did you understand the payment of Rs.
1 lakh?
If I had deducted TDS, I would have deducted 10%.
But this person, for example, is in the tax bracket of 30%.
He himself showed this income in his return and deducted
tax according to 30%.
He deducted his tax of Rs 30,000.
He showed his income in his return.
He told that I have given services of Rs 1 lakh.
This is my return. This is a copy of my return.
See, it is coming that I have given services of Rs 1 lakh.
And above Rs 1 lakh, I have paid my tax.
Sir, tell me one thing.
What does the government care about?
Ultimately, it cares about tax.
Whether the payer pays the tax or the payer pays the tax.
The payer did not pay the tax.
The payer paid the tax.
The matter is over.
Now why are you making the payer an associate in default?
The tax has come to the government.
Close the matter.
In that case, the payer will not be considered an associate
in default.
In that case, there will be no interest penalty.
The interest of 1% or 1.5% will not be charged.
And the payer will give a certificate that all these things
have been done.
So that is why, if you run a business in the future, if you
forget to deduct the TDS by mistake, or forget to deposit
the TDS, then call the party in front of you, with whom you
have taken the service.
Call them and tell them,
I have forgotten to deposit your TDS.
Do one thing.
When you file your return, in that return, show your income
of Rs 1 lakh.
And whatever tax you have to pay on that Rs 1 lakh, you
deposit it.
Whatever tax you have, you deposit it yourself.
In that case, there will be no responsibility on my
interest.
This is the point.
Yes, if I don't communicate with them, then I will be held
responsible.
I will have to pay my interest.
Why will I have to pay?
Because I am an associate in default.
See friends, how much does wording matter?
It is written in that section, if you are an associate in
default, then interest.
What did we think?
Who is not an associate in default?
Who does not have any interest on him?
I don't think so.
Sir, these are the fights of the mind.
It is not that easy to read and understand the law.
On each and every word, on each and every word, things go
around.
These are the things, sir.
This is the situation.
There are a couple of last points.
Let's see and then finish it.
I want to discuss with you, what is the due date of payment
of TDS?
When do you have to deposit your TDS?
For example, if you deduct TDS today, its date is 7th of
the next month.
From April to February.
From April to February, whatever TDS you deduct, on 7th of
the next month, go and deposit it in Pyare's income tax
account.
Have you made a payment in April?
For example, you have given me a service of Rs. 1 lakh.
I have to deduct TDS of Rs. 10,000.
When will I go and deposit?
I will make a payment of Rs. 90,000 today.
You will get a payment of Rs. 90,000 today.
But by 7th of the next month,
I will have to deposit your income tax.
In the case of March, in the month of March, let me write
down the date of March.
In the month of March, its date is 30th of April.
By 30th of April, you have to go to the government and
deposit your TDS.
Otherwise, you will be considered an assessee in default,
if you do not communicate with the other party.
Okay? Payment will be in March.
For example, you have given me a service of Rs. 1 lakh.
I have made a payment of Rs. 90,000 in March.
I have deducted TDS of Rs. 10,000.
Now, I have deducted TDS of Rs. 10,000 in the month of
March.
By 30th of April,
I will go and deposit.
And I will have to file a return.
TDS returns are also filed.
These are quarterly files.
From April to June, its date is generally 31st.
From April to June, its date is 31st of July.
From 2nd quarter, its date is 31st of October.
Then, 31st of January.
And the month of March, its date is 31st of May.
These are some things.
These are the points.
We have covered the whole chapter of TDS.
Now, let us look at the formalities.
By the way, you must have understood.
Look at this, friends.
This is about 201.
This is our certificate.
The certificate for deducting TDS.
We have made a chart so that you can understand.
Look at this.
The furnishing statement of TDS,
31st of July, 31st of October, 31st of January, and then
31st of May.
Its date is around 31st.
And the payment of tax is quarterly.
7th of July, 7th of October.
Like in this case.
Like 192, 194, A.
These are quarterly.
By the way, assume that you have to pay till 7th of the
next month.
You have to pay till 7th of the next month.
This is one point.
Person who is responsible for paying the tax, deducted at
source.
Who all pay for TDS?
If a company is paying for salary, then the principal
officer of that company is responsible for TDS payment.
This is a list.
You can check this list yourself.
There are no long and short things in this.
This will be covered very easily.
Look at this, sir.
This was the topic of TDS which we covered.
Mandatory requirement of furnishing the pen.
What will happen if you don't cut it?
We have seen this as well.
Okay, sir?
These were the things.
These were the points in TDS.
We have put a lot of effort in TDS.
There were a lot of sections.
But my objective was that
I should not cover all the sections at once.
I should break them and cover those sections.
So that things can be detailed easily.
So that you can understand everything easily.
I think I have put a lot of effort in this.
If you don't understand, read the text once.
You will understand things.
If you still don't understand, then watch this video again.
Because it happens.
Sometimes a person misses one or two points.
Someone comes while watching the video.
I said something important.
It gets missed.
It feels like the teacher said something wrong.
In that case, watch the video again.
Watch it a little forwarded.
Watch it at 1.25.
By the way, my speed of speaking is fine.
I will advise that if you watch it at 1x, it will be better.
We have seen the returns of TDS.
Which dates do we have to deposit TDS?
We have seen this in today's lecture.
Which dates do we have to deposit TDS? 7th of the next
month.
Returns go on 31st.
What is Assessing Default?
Sometimes Assessing is not default.
This was the biggest point today.
So friends,
I will end today's lecture here.
We have covered TDS here.
In the next lecture, we will cover TCS.
TCS is like TDS.
We will cover it in the next lecture.
Till then, keep working hard.
Keep understanding.
This is a very important topic according to practical life.
It is very important.
After PGBP, if I consider something important, I consider
it.
I myself put a lot of effort in my final studies.
That is why I am saying, study well, study comfortably,
don't take tension.
Bye. Thank you.