The concept of TDS (tax deducted at source) was introduced with an aim to collect tax from the very source of income. As per this concept, a person (deductor) who is liable to make 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. The deductee from whose income tax has been deducted at source would be entitled to get credit of the amount so deducted on the basis of Form 26AS or TDS certificate issued by the deductor.
https://www.incometaxindia.gov.in/Pages/Deposit_TDS_TCS.aspx

Ο πληρωτής είναι ο «υπόχρεος παρακράτησης» και ο δικαιούχος είναι ο «φορολογούμενος», ελλείψει άλλου καλού συνοπτικού όρου.
https://fle.gr/index.php/nomoi-p-d/112-nomoi-p-d-2000-kai-pa...