A (DEDUCTOR) is an individual. A pays professional fees to a Firm / Pvt. Company(DEDUCTEES), for which TDS shall apply. A makes payment through TDS Challan No.281 under CODE NO.0020 - COMPANY DEDUCTEES.
Deductor A deducts TDS on Deductee B's professional fees and uses the above mentioned challan under the code no.0020.
Is it right that B should be called as COMPANY DEDUCTEE ?