Dear Vishwas
Generally, expenditure of some person would be the income of another person- you agree? Then why a person making payment to another person would not deduct some portion as income-tax of the second person and would not remit the amount (tax) so deducted to the credit of the Central Government?
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Let us suppose. I receive from you an amount of Rs. 120000 (Rs. 10000 per month) as rent for my house I let you run your business in. This 120000 is expenditure for you and this Rs. 120000 is income for me. But I may evade this rent from my income-tax return. But you can claim the Rent amount as expenditure to run your business. So the Government introduced TDS Sections. If you want to claim this Rs. 120000 as expenditure, it is your duty to deduct some amount from the rent and remit to the credit of the Central Government.
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Remitting tax to the credit of Central Government does not mean to remitting your tax liability to the Government. You are just remitting money of other in your hand to the Government.
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If you still want to know more clarification. Write to me at sssvksridhar @ yahoo.co.in