The provisions of Income Tax Act are applicable on salary, payment to vendors for contractors, professional services, rent etc. Similarly, the advance payments are also subject to TDS, as applicable from time to time. In case, any institute is exempted from tax and no TDS is required to be deducted, it is the responsibility of the PI to furnish the exemption certificate (duly countersigned by him/her, with seal/stamp) while submitting the documents for payment otherwise TDS will be deducted as per rules. Similarly, it is the responsibility of the research project staff to submit the details of saving/documents/ donations etc. so that these may be taken into the account for finalization of income Tax on salary.