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.

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