TDS payment & Return Filing responsibility is of Person deducting the TDS

District Government Pleaders Public Prosecutor Vs ACIT (ITAT Ahmedabad) ITAT observe that in the instant facts, certain legal professionals have been appointed as public prosecutors to argue/plead cases on behalf of the Government of Gujarat. We have been further informed in this case that the professional remuneration is directly credited by the Government of Gujarat to the bank account of the aforesaid public prosecutors. The counsel for the assessee submitted before us that it is not in receipt of any advance from the Government of Gujarat, which it then disburses to the public prosecutors....