Duty of person deducting tax

Processing of statements of tax deducted at source

Consequences of failure to deduct or pay

Deduction only one mode of recovery

Certificate for tax deducted

Tax deduction and collection account number

Furnishing of statement of tax deducted

Meaning of "person responsible for paying

Bar against direct demand on assessee

Persons deducting tax to furnish prescribed returns

Furnishing of statement in respect of payment of any income to residents without deduction of tax

Requirement to furnish Permanent Account Number