This document discusses the Tax Deducted at Source (TDS) reimbursement process for sellers on the Paytm platform. It defines TDS as a tax deducted by the payer from the payment made to the payee as per Indian Income Tax laws. It provides details on the documents required, processing time of 25 working days, and applicable TDS rates of 5% for marketing and payment gateway fees and 2% for logistics charges and fulfillment center services. Finally, it outlines the steps sellers need to take to raise a ticket and claim TDS reimbursement, including providing the correct commission invoice number and TDS certificate details.