The person who is deducting the TDS called a deductor has to deposit it to the government and the form of a TDS return need to be filled with all the details. A TDS return has to be filed on quarterly basis and penalty will be applied in case of not doing so.
Deductor is a person / legal entity who is deducting the Tax & remits the same to the Government by filing TDS returns. Deductee is a person/legal entity from whom the Tax has been deducted.
The returns have to be filed for every quarter i.e. May 31, July 31, October 31 and January 31 for 2019-20.