How many sections in TDS?

The Income Tax Act, 1961 in India has a total of 14 sections under the Tax Deducted at Source (TDS) provisions, which are Section 192 to Section 206C. Each section specifies different aspects of TDS, including the rates applicable, the nature of payments subject to TDS, and the responsibilities of deductors. These sections cover various categories such as salary, interest, rent, and professional fees, among others.