Primary duties of the person who is liable to deduct tax at source!
Following are the Primary duties of the person who is liable to deduct tax at source:
Obtain Tax Deduction Account Number and quote the same in all the documents pertaining to TDS.
Deduct the tax at source at the applicable rate.
Pay the tax deducted by him at source to the credit of the Government by the due date specified in this regard.
File the periodic TDS statements, i.e., TDS return by the due date specified in this regard.
Issue the TDS certificate to the payee in respect of tax deducted by him by the due date specified in this regard.