Tds applicability for sec 12a (trust) ?

This query is : Resolved 

09 December 2011 WHETHER TDS IS APPLICABLE U/S 194A, FOR SECTION 12A REGISTERED TRUST???

09 December 2011 If a trust is assessed u/s 161 as an individual sec 194A will not be attracted to it, otherwise it is applicable.
case law:
ITO versus Arihant trust 1995

09 December 2011 THANK U SIR.,




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