TDS return filing is compulsory for all the assesses who comes under the income tax slab as prescribed by the Income Tax Department. It is compulsory for them to e-file the TDS returns through the official Income Tax website. Usually, the person receiving income is liable to pay income tax. But the government with the help of Tax Deducted at Source provisions makes sure that income tax is deducted in advance from the payments being made by you. The recipient of income receives the net amount after reducing TDS. The recipient will add the gross amount to his income and the amount of TDS is adjusted against his final tax liability. The recipient takes credit for the amount already deducted and paid on his behalf.