Tax deduction at source framework governs thresholds, timing, exemptions, nil-tax declarations, grossing-up, and deemed payee credits.

Section 393 prescribes tax deduction at source on specified payments according to the applicable Table, which determines the payer, recipient, payment category, threshold and rate. Resident payments generally attract deduction on the entire amount once the threshold is crossed, while non-resident payments have no general threshold unless specifically prescribed. Deduction is generally required at credit or payment, with suspense-account credits deemed to be credits to the payee. Specified exemptions, nil-tax declarations, declaration-furnishing obligations and grossing-up apply subject to prescribed conditions.

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