TDS on National Savings Scheme deposits requires payer withholding, subject to a threshold exemption and heirs exclusion. A payer of amounts falling under clause (a) of section 80CCA, notably deposits under the National Savings Scheme, must deduct tax at source at the prescribed rate when making the payment, subject to a de minimis exemption for payments below the specified monetary threshold and a specific exclusion for payments to the heirs of the assessee.