Under section 203A of the Income Tax Act, individuals eligible for the ATS deduction are required to retain their Tax Deduction Account Number (TAN). It is mandatory to indicate your TAN number in the TDS certificate issued after deduction of TDS. This TAN number is also required to submit this TDM to the government and then complete the TDS declaration. For physicians working as consultants in a hospital and taking free samples, TDS should ideally apply to the first hospital, which would require a tax deduction under section 194R in respect of consulting physicians. New TDS rules: Effective July 1, major changes will be made to the TDS rules. Now you may find it expensive to take gifts. In fact, under the new rule, a new section 194R was added to the Income Tax Act. Now, if a benefit of Rs 20,000 or more is granted in a fiscal year, 10% TDS will be deducted from it. This provision was included in the budget presented in February 2022.