Liability for Embassies/High Commission to deduct TDS
This query is : Resolved
13 January 2010
I want to know if there is any liability for Embassies/High Commission to deduct TDS. Please refer to the related section too.
-Preeti
-Preeti
13 January 2010
In my opinion, as such there is no liability on Embassies to deduct TDS since they are not "PERSONS" as defined under section 2(31) of the Income Tax Act.
14 January 2010
Thank you Mr.Gupta for the answer.But as per the Explanation to Section 2(31) it seems that Embassies are included.Please clarify.
16 January 2010
Thank you Mr.Gupta for the answer.But as per the Explanation to Section 2(31) it seems that Embassies are included.Please clarify.
16 January 2010
Ms. Preeti, The explanation refers to AOP, BOI, Local Authority and artificial Juridicial person. The embassy is not covered in any of these. The embassy is part of estate of Foreign Government.
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