TaxTMI 
TaxTMI 
Pure agent pays rental on behalf of me.
can you clarify who is responsible for depositing TDS and file TDS return? pure agent or Principal (me)
Pure Agent - TDS deposit and return
15 Jan 2022 
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Pure agent status determines who must deposit TDS on payments made on another's behalf for tax compliance.
The allocation of TDS deposit and return filing depends on characterization as a pure agent: a contractual agent who incurs expenditure on behalf of the recipient, does not hold title or use the procured goods or services for personal benefit, and is reimbursed only for actual amounts incurred. Examples include travel agents, C&F agents, and customs house agents. The adviser declined to give a direct tax ruling and instead advised applying the statutory definition to determine whether the agent or the principal bears TDS obligations. (AI Summary)
The allocation of TDS deposit and return filing depends on characterization as a pure agent: a contractual agent who incurs expenditure on behalf of the recipient, does not hold title or use the procured goods or services for personal benefit, and is reimbursed only for actual amounts incurred. Examples include travel agents, C&F agents, and customs house agents. The adviser declined to give a direct tax ruling and instead advised applying the statutory definition to determine whether the agent or the principal bears TDS obligations. (AI Summary)