Who will TDS deducted and by whom?

Any person making certain a payment which is comes under the Income Tax Act is required to deduct TDS at the time of making that payment.

For an Example: A FinotechVarunji Pvt ltd company made a salary of his staffs Mr. X for the month of August @ 70,000/-, he has received Rs. 2,80,000/- till the July. So, his total salary exceed the threshold limits Rs. 3,00,000/- thus TDS will be deducted either flat rate or taxable amount.