Tax Deduction at Source responsibility rests with the Land Acquisition Collector; interest on compensation requires TDS and certification. The Collector (Land Acquisition) or other empowered acquiring authority is responsible for deducting tax at source from the interest component of compensation under the Land Acquisition Act, must pay that tax to the government, deposit the remaining amount with the court for disbursement, and issue the prescribed TDS certificate to the payees; courts are treated as conduits and withholding for statutory TDS, where remitted to government and the net sum deposited, is not necessarily contemptuous.