A Payee is a person to whom payment of specific nature is made. A payee is also known as Deductee under the e-TDS Return. Following are the example of Payee:




  • Employee to whom salary payment is made after deduction of TDS is a payee


  • Freelancer to whom professional fees payment is made after deduction of TDS is also the payee


  • Company/Firm to whom contractual payment, rental payment, etc is made after deduction of TDS is also the payee