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Imp- tds

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 August 2012 Is tds is liable to deduct on government autonomous body.

Example- Central Power Research Institute.

Whether we have to deduct TDS on payment made to above (CPRI) for testing charges.

If answer is yes - Is 194 J OR 194 C is applicable.

Expenses is for testing charges .

Pls reply

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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
04 August 2012 Vide Section 196 clause (iii), it is exempt. TDS is not required to be deducted.
.
In other cases Section 194J will apply.
.
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CA BHARATH KUMAR

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CA BHARATH KUMAR (Expert)
05 August 2012 ca paras sir correct . not requiredfor deduct under sec 196(iii)
if you take services it is under 194j apply
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Querist : Anonymous

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Querist : Anonymous (Querist)
06 August 2012 Dear Sir,

Thanks for reply. ****************.
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Querist : Anonymous

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Querist : Anonymous (Querist)
06 August 2012 Sir,

Is How can we determine that , the body/ Organisation is exempt for tax.
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
06 August 2012 It can be verified through the notifications issued under a particular section.

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