Question

how to know the Person is eligible for TDS and in which rate

Answer 1

Different TDS rates are applicable to different assessees on the basis of the age and income bracket that they fall under. The TDS rates chart is predetermined and the tax is deducted for different assessees on the basis of these charts.
Tax Deducted at Source or TDS is referred to a type of tax where an individual is liable to deduct tax for services rendered. The tax deducted from the total payment amount goes to the government for various types of activities such as infrastructure development, defence, development, etc. Depending on the type of service, a certain type of tax (TDS) is levied that the payee is expected to deduct. If the individual has deducted more than the required tax amount, he/she will be eligible for a TDS Refund. The individual will require filing their TDS Return in order to receive the refund amount. TDS can be collected on a regular, periodic, or occasional basis, it is applicable to salary, interest, commission, fee, etc.