Is TDS Liable to deduct?

This discussion explores whether a company must deduct Tax Deducted at Source (TDS) when paying an individual for mining services, even if the individual's income is exempt under Section 10(26). The consensus is that TDS is still deductible in such cases, as the exemption pertains to the recipient's income, not the payer's obligation to deduct tax at source for specific contract types like mining.