Artical
142 Points
Joined December 2010
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?