Tds on payment on a/c of csr

This query is : Open

nidhi jain (Querist)
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07 September 2013 where any company is paying money to fulfill its csr obligations just. It is not getting any advertisement benefit from that, then whether tds will be required to be deducted in such case or not? If yes, under which section?

Hitendra Jain

Hitendra Jain (Expert)
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07 September 2013 for fulfilling CSR obligation the payment made if falls within scope of:

Salary
Contractor Services
Advertisement Services
Royalty
Consultancy
Professional Services
etc.
then company liable to deduct and pay TDS.

For more specific information provide the nature of activity for which payment has been made.