Who should do a TDS File return, a dedutor or deductee?
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2 Answers

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TDS, collecting of income tax.

It is a type of direct tax deduction by a person making payments.

A person making the payments after charging TDS is called the Deductor

while a person receiving payment is called Deductee.

The Deductor is responsible for deducting TDS.

TDS is in line with "pay as you earn" scheme known as Withholding Tax.
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TDS is an Indirect method of collecting Income Tax.

It is beneficial for both Taxpayers and Government as it works on the concept of "Pay as you earn".  TDS is a concept where a person making any payments of specified nature is liable to deduct tax at source at a prescribed rate and deposit the same with the government. This ensures continuous revenue for the government and lessens the taxpayers' burden. 
by 1
The person receiving payments after tax are entitled to the tax credit of the amount so deducted. This tax credit can be claimed on the basis of form 16A which is issued by the deductor or form 26AS.

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