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Tds on educational grant to usa based society

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(Querist)
16 March 2018 ONE OF MY CLIENT (LLP) WANT TO GIVE EDUCATIONAL GRANT TO USA BASED SOCIETY FOR EDUCATIONAL COURSE

MY QUERRY IS WHETHER TDS IS APPLICABLE OR NOT ON GRANT GIVEN, PLEASE CLARIFY
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
16 March 2018 Grant is nothing but a donation ,gift,endowment, award etc , question of TDS not arise since it is capital Expenditure.

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