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

Hmingthanga Kipgen (Independent Practice) (48 Points)

18 November 2011  

I think the topic titles explain everything. Let's me explain the context of the title.

For example: Say I am the person reposible for deduction of tax at source for non-salary,

1. In which section of the Income Tax Act, tells that TDS is madate to be deducted by deductor?

2. What is the penalties for not deducting TDS?