It is the duty and responsibility of the payer to deduct tax at source. If the payer fails to deduct tax at source, then the payee will not have to face any adverse consequences. However, in such a case, the payee will have to discharge his tax liability. Thus, failure of the payer to deduct tax at source will not relieve the payee from payment of tax on his income.
Articles in this section
- What is the difference between PAN and TAN?
- I have not received TDS certificate from the deductor. Can I claim TDS in my return of income?
- I do not have PAN. Can I furnish Form 15G/15H for non-deduction of TDS from interest?
- However, the provisions of section 206AA shall not apply in the following cases:-
- What to do if the TDS credit is not reflected in Form 26AS?
- What are the duties of the person deducting tax at source?
- If the payer does not deduct tax at source, will the payee face any adverse consequences by means of action taken by the Income-tax Department?
- Under what circumstances a deductor would not be deemed as an assessee-in-default even after he fails to deduct TDS or after deducting the same fails to deposit it to the Government’s account?
- What are the consequences a deductor would face if he fails to deduct TDS or after deducting the same fails to deposit it to the Government’s account?
- Can the payee request the payer not to deduct tax at source and to pay the amount without deduction of tax at source?