Is it mandatory for state govt. to deduct non-salary tds?

https://www.taxprintindia.com/tds-rate-chart-11-12.htm

Originally posted by : U S Sharma
	https://www.taxprintindia.com/tds-rate-chart-11-12.htm

Please do not post irrelevant answer

Originally posted by : Hmingthanga Kipgen
	Originally posted by : U S Sharma https://www.taxprintindia.com/tds-rate-chart-11-12.htm Please do not post irrelevant answer

follow the link, sections are specified in the page with rate of TDS to be deducted, as the state govt is not individual / HUF , its mandatory for them to deduct the TDS as per the sections provided in the list.

Dear Sharma Sir,

I understand that TDS are to be deducted according to the rate give in the Section provided, but my query is, which Section tells that it is madatory to deduct the tax by the employer? and What are the consequence/penalties (Deductor) for not deducting TDS?

1) non deduction of TDS makes the expenses disallowed at the point of assessment

2) seperate provisions are there for recovery of TDS due but not paid with interest and penalty