Following are the basic duties of an employer/organisation who is responsible to deduct TDS: They must obtain Tax Deduction Account Number and provide the same across all the TDS related documents They must deduct the tax at source at the applicable TDS deduction rate They must pay the TDS deducted to the credit of the Government (within the specified due date*). They must file the periodic TDS statements including the TDS return (within the specified due date*) They must issue the TDS certificate to the employees (within the specified due date*) *Refer the tax calendar for the due dates