The Income Tax Act has several sections that deal with Tax Deducted at Source (TDS). Sections 192 to 194 specifically talk about TDS deductions. These sections state that the person making a payment (payer) must deduct TDS before paying the recipient (payee). The percentage of TDS deducted varies depending on the type of payment being made. When TDS is deducted, the payer must prov... https://www.thetaxheaven.com/blog/form-16c-and-challan-26qc-understanding-tds-on-rent-made-simple