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of <h1>Tax Deductors Must Obtain TAN, Deduct Tax at Source, File Returns Timely, and Issue Certificates per Rules.</h1> The person responsible for deducting tax at source must obtain a Tax Deduction Account Number and use it in all TDS-related documents. They must deduct tax at the applicable rate, pay the deducted tax to the government by the specified due date, file periodic TDS returns on time, and issue TDS certificates to the payee by the due date. Compliance with these duties ensures proper tax management and adherence to legal requirements.
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