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    <title>What are the duties of the person deducting tax at source?</title>
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    <description>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.</description>
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