Tds of a charitable trust

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nidhi jain (Querist)
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14 December 2013 we are providing consultancy services to a charitable trust regd u/s 12AA of income tax act. Does we required to deduct tds of such entity?

Shriram Gupta

Shriram Gupta (Expert)
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14 December 2013 As per the provisions of Income Tax Act, the person making payment shall be liable to deduct TDS from the amount so paid..
In this present case, you are providing Consultancy services to that Charitable Trust and for those services Charitable Services will make payment to you on which it will be liable to deduct TDS if all other conditions are fulfilled...
So you need not deduct TDS.... It will be deducted by that trust only..