Who is liable to deduct tds

Any person who is responsible for paying any of the income/sums specified u/s 192 to 196D of IT is liable to deduct tax from such payments.

Person who is providing service is reponsible for paying service tax

BUT in 5 cases, service receiver is responsible for paying service tax like service received from outside India and payment to Goods Transport Agency....

Every assessee who is liable to audit under sec44AB of IT Act. (ie turnover above 60 lacs and if professional then 15 lacs) is liable to deduct TDS for expenditures specified in sec 192 to 196,206 of IT Act