Under Tax deduction at source scheme ,as prescribed in income tax act every person is responsible for payment of any specified sum to any person is required to deduct  tax at source and deposit it with central govt with in specified time. if prescribed limit of payment do not exceed there is no need for deduction of tax
In the Budget 2010-11  , it is proposed to increase the threshold limit in sections 194B,194BB,194C,194D,194H,194I,and 194 J to reduce the tax burden of tax payers. There is no change in tax rate …

TDS- Tax deducted at source is one of the tax collecting method by goverment from assessee.Here it is the responsibility of the payer to deduct a certain percentage as prescribed by law and pay the tax within the stipulated period to government.
The tds rates hasbeen revised from  01.10.2009 passed in finance act(2)2009., Following are the hightlights of new tds rates amendment.

Surcharge and cess are removed and tds should be deducted on basic rate for resident tax payers. But Salary payment is subject to the dedction of cess
The receipient is a …