Is it liabile for deduction of tds

Roopeshkumar L (Artical) (142 Points)

30 January 2012  

Hi frnds,

I have a doubt - If the trust have exemption certificate U/s 10 (23C) (vi) of  I.T. Act. i.e., exemption from Income tax, payer should deduct TDS on the payments? or  is it necessary to also get certificate u/s 197 (1) of IT act 1961 to not to deduct TDS?