TDS concepts

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who is the payer and payeee accordingly TDS provisions ?
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Payer: one who pays.

Payee: one who is paid.

e.g. for salary, payer is employer, payee is employee.

and who should deposit such tds in income tax department??

The payer. He withholds tax amount from payments made.

TDS is deducted by employer from the salary of employee. later it's deposited in income tax dept. by employer.


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