All about Tax Deduction at Source (TDS) under section 52 and rule 16 for the execution of a contract, supply of goods, manufacture, process or conversion, printing, packaging or binding, etc. applicable for Financial Year (FY) 2021-2022. In a manufacturing and trading business, almost 50%-70% deduction falls under section 52 and rules 16. So if the deduction under section 52 complies, then 50%-70% deduction compliance has been made by the organization.