12 May 2020
Hi, My question is as follows, Is TDS required to be deducted on Payment made by a company to a Drug Rehab Centre? Drug Rehab Centre is a society registered under Manipur Society Registration Act, 1989. It is not formed by Government. The payment is not for employees and also not donation. It is for the welfare. Please reply.
12 May 2020
It will be considered as donation/CSR spend no need for any TDS. Check it's a charitable society registered under section 12A eligible for 80G deduction.