GST is a comprehensive indirect tax levied on the supply of goods and services across India. It has replaced various indirect taxes levied by the central and state governments, streamlining the taxation process and reducing cascading effects.

Individuals, Hindu Undivided Families (HUFs), companies, firms, and other entities meeting certain income criteria are required to file income tax returns in India. The criteria vary based on factors such as age, income sources, and residential status.

TDS is a mechanism for collecting income tax at the source from individuals and businesses, ensuring a steady revenue stream for the government. It is deducted by the payer at the time of making certain payments like salary, rent, interest, commission, etc., and deposited with the government on behalf of the payee.

To register for GST in India, businesses must meet certain criteria, including turnover thresholds and types of goods or services provided. Once registered, they are required to file regular GST returns, maintain proper records, and comply with GST invoicing rules.

Tax planning strategies in India include investing in tax-saving instruments like Public Provident Fund (PPF), Equity Linked Savings Scheme (ELSS), National Pension System (NPS), and availing deductions under various sections of the Income Tax Act, such as Section 80C, 80D, and 80G.