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Ms Chhavi Rajput
On 2/2/19, 2:03 AM
Following are the basic duties of the person who is liable to deduct tax at source. 
• He shall obtain Tax Deduction Account Number and quote the same in all the documents pertaining to TDS .
• He shall deduct the tax at source at the applicable rate.
• He shall pay the tax deducted by him at source to the credit of the Government 
• He shall file the periodic TDS statements, i.e., TDS return (by the due date specified in this regard.
• He shall issue the TDS certificate to the payee in respect of tax deducted by him.

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Asked: 2/2/19, 2:02 AM
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Last updated: 2/2/19, 2:42 AM