This document discusses the Tax Deducted at Source (TDS) reimbursement process for Paytm Mall merchants. It defines what TDS is, important points to remember, and the steps to raise a ticket for TDS reimbursement. TDS is an income tax deducted at source on commission payments made to merchants. Merchants are entitled to get credit for TDS paid and can claim reimbursement by submitting Form 16A, commission invoices, and credit notes, if any. Paytm Mall will process reimbursements within 25 working days if all details are correct. The document outlines the applicable TDS rates and filing requirements.