Person Responsible to Deduct Tax:
Any person, not being an individual or HUF whose accounts are not subject to tax audit in the preceding year.
Category of Payee:
Any person resident in India.
Rate of Deduction of Tax:
Note: TDS has to be made on total payments inclusive of service tax.
Time for Deduction of Tax:
At the of the credit to the account of payee or payment, whichever is earlier
Time for Deposit of TDS:
In case of deduction by or on behalf of Government, on the same day.
In all other cases:
Deduction of Tax at Lower Rate or Non-Deduction of Tax:
Application of Form No. 13 shall be made to the assessing officer.