1)Should the TDS be deducted to the Contractors by the non-profit motive government organisations like Military Traning centre,Parachute Regiment traning centre? 2)Will the TAN number be alloted to them & they donot have the PAN number also?[exempt u/s 15H]
16 June 2009
In my life I have not yet seen section 15H..i think u want to mention Form 15H.
Deduction is mandatory for both governments and non governments departments. Infact, the new circular 2/2009 has made very strict rules for governments organizations also. So, my answer is TDS is to be deducted.