Under the scheme of Tax deduction at Source the obligation to deduct TDS lies on the person responsible for paying the income/ amount and in which case such person has to follow the procedure for deducting the tax which can be under lined as under:

1. The payer has to apply for Tax Deduction or Collection Account Number (TAN)  in Form 49B. However in case of an assessee who as per the related provisions applicable before 1st October' 2004, has already got separate TAN & TCAN allotted need not apply again for allotment of New TAN place of old TAN & TDCAN.
   

2. Such payer is to deduct tax from the income/ payment mentioned in the various sections from 192 to 196D.
   
   

3. The amount so deducted should be deposited within the requisite time to the credit of Central Govt.
   
   

4. Payee should be issued certificate of tax deduction at source on or before certain specified date.
   
   

5. Lastly the payer is required to file quarterly statements as prescribed for having deducted and paid tax.