Tds on training programme organised by local govt. authoriti

This query is : Resolved

Nemichand Patel (Querist)
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27 February 2018 we are going to pay a training Programs delegation fees to Govt. organization with GST, is there any TDS applicable ,please advice

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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27 February 2018 As per provision of Section 196 of the Income-tax Act, 1961, no tax at source is required to be deducted in respect of interest or any other income accrued or arising to a corporation established by or under a Central Act, which is, under any law for the time being in force, exempt from Income-tax on its income