In various TDS returns, we have to give details of the deductor of tax as well as the details of the person responsible for deducting the tax.
My question is, in case of a company which has deducted tax at source, what is to be stated in case of details of the person responsible for deducting the tax? The company itself? or an individual in the company? In case of individual, his personal address has to be given or his official address?
It is important to note that a company is also a person as per Income Tax Act.
Regards
Sanjay Govil
CAclubindia
