In this module the definition of various tax terms has been provided for convenience. The queries on PAN and TDS are effectively answered in the respective sub modules. You will know how to obtain PAN and would also find information regarding compulsory quoting of PAN in specific transactions. In TDS (Withholding Tax) you will find information on how to deduct, when to deduct and where to pay. In Important procedures you will find information on how to obtain refund, how to register a charitable trust, and how to obtain tax clearance certificate. You will also find the residential addresses and telephone numbers of officers who are authorised to issue tax clearance certificates in an emergency. For the benefit of Non-residents detailed information on Authority for Advance Ruling has been given. A list of countries with whom we have double taxation avoidance agreements (DTA) is also provided here. The module Statutory Notices under Important Procedures is under development.