The Concept of TDS was introduced with the aim to collect tax from the very source of Income. As per this concept, a person (Deductor) who is liable to make a payment of specified nature to any other person (Deductee) shall deduct tax at source and remit the same into the account of the Central Government As per Section 206 of the Income Tax Act All corporate and Government deductors are Compulsorily required to file their TDS return on electronic media (i:e – e-TDS returns)