Tax deduction at source obligations require obtaining TAN, deducting at applicable rates, remitting tax and filing returns. Person liable to deduct tax at source must obtain and quote the Tax Deduction Account Number; deduct tax at source at the applicable rate; pay the tax deducted to the Government by the prescribed due date; file periodic TDS returns by the prescribed due dates; and issue TDS certificates to payees within the specified timeframes.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction at source obligations require obtaining TAN, deducting at applicable rates, remitting tax and filing returns.
Person liable to deduct tax at source must obtain and quote the Tax Deduction Account Number; deduct tax at source at the applicable rate; pay the tax deducted to the Government by the prescribed due date; file periodic TDS returns by the prescribed due dates; and issue TDS certificates to payees within the specified timeframes.
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