TDS by Client

Dear Friends,

I am a new member of this forum and anticipate to learn a lot from you. I have some preconcieved notions about taxation in India and would request you to guide me.

I understand that TDS is a kind of income tax or TDS done only for the income tax.
I am a free lance professional and I conduct workshops. I have a vendor-client relationship with different companies. My question is "Does a client has right do a TDS from the billed/invoiced amount from the vendor?, If yes What are the documents they need to privide to the vendor along with the payment? How can a vendor (myself) would claim for a return if Tax deducted as TDS is more than the actual liability for a financial year?"
I am an individual professional and have PAN. Do I need to have a TAN also?

I would appreciate if my friends could help me to have a clear idea.

Thank you,

Partha Sarathi

Dear Mr. Partha

Following are the answers to the questions

1. TDS is a kind of income tax.

2. Since you are providing services to the customers, they will surely deduct your tax. After deducting the tax they will submit you the TDS Certificates in form 16A where details of tax deducted from your account would have been mentioned. These certificates you can attach to the income tax return and claim the credit in icnome tax. If your actual tax liability is less than the TDS then you will get the refund of income tax.

Another way to deal with excess tax deduction situation is , you can submit your customer a for no 15G or 15H as the case may be. He will deduct less tax from the payments made to you.

3. You need not have TAN as you are not deducting any tax.