TDS/e-TDS
TDS = Tax Deducted at Source i.e. deducted by PAYER or BUYER. e.g. Employer making salary payment or buyer of immovable property or person paying interest or commission or rent would deduct TDS and pay to the IT department.
TCS = Tax Collected at Source i.e. collected by RECEIVER or PAYEE or SELLER. e.g. Jeweller selling jewelry would collect TCS and pay to the IT department.
Both, TDS and TCS are NOT taxes but are deducted from payment (TDS) or received more (TCS) and paid to the IT department on your behalf.
The person whose money was deducted (in case of TDS) or had to pay more (in case of TCS) would consider the TDS / TCS as income tax paid and would adjust the amount against his income tax liability while filing tax return.
If his income is below taxable limit (<250000), he would get the refund of TDS and TCS. The TDS and TCS details are available in the Form 26AS in the IT website.