https://www.taxtmi.com/article/detailed?id=6752 The consignment agent, as the contracting and paying party to employees, contractors and service providers, is the person responsible to deduct tax at source; reimbursement by the principal does not shift the TDS obligation to the principal. TDS liability follows payment responsibility under provisions like those for contractor payments, salaries, commission, interest and rent, subject to the statutory thresholds and applicable exceptions which may render TDS inapplicable in particular factual situations. en-us Mon, 21 Mar 2016 00:56:19 +0530 Mon, 21 Mar 2016 00:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6752 The consignment agent, as the contracting and paying party to employees, contractors and service providers, is the person responsible to deduct tax at source; reimbursement by the principal does not shift the TDS obligation to the principal. TDS liability follows payment responsibility under provisions like those for contractor payments, salaries, commission, interest and rent, subject to the statutory thresholds and applicable exceptions which may render TDS inapplicable in particular factual situations. Articles Income Tax Mon, 21 Mar 2016 00:56:19 +0530 https://www.taxtmi.com/article/detailed?id=6752