What Is TDS?
TDS TAX DEDUCTION AT SOURCE.It was introduced to collect tax at the source from where an individual’s income is generated. Its type of tax which come under indirect tax.

There is due date for submmition of Tax Deducted at source. It can be paid online through TRACES Or software.
This is only applicable to those who earns income from any source. As per income tax act, 1961, the act states before making payment you have to check the applicability of TDS of service provider . If the suscriber fall as per TDS rule then its responcilibilty of service receiver to decuct TDS on his payment As per govermnet prescribed rules.