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Tds applicability

Harshali (Accountant) (52 Points)

24 May 2016

Hi friends... I would like to ask a question about TDS applicability...

If a persone donate amount to NGO through agent which is not NGO then to whome TDS is applicable...

E.g.

Person A : Donate amout Rs. 100,000/- through bank to Person B who is a Middiator in between Person A & NGO, and person B transfer danation amount onbehlf of Person A while having a commision. On other hand person A got Donation receipt from Person B in the name of NGO then to whome TDS will be applicable & at what %

Thanks & Regards

Harshali

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6 Replies

Vikas Gupta (Tax Executive) (530 Points)
Replied 24 May 2016

TDS is not deductible in case payment is made as donation to any approved charitable institute rather donation made by Mr. A can be claimed as allowable deduction u/s 80G (Chapter VIA) by him while filing his return of income.

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Harshali (Accountant) (52 Points)
Replied 24 May 2016

Thanks,

It TDS will applicable to Person B as he charging commision???

Harshali (Accountant) (52 Points)
Replied 24 May 2016

Thanks,

It TDS will applicable to Person B as he charging commision???

Vikas Gupta (Tax Executive) (530 Points)
Replied 24 May 2016

TDS on Commission charged by person B u/s 194H may be deducted & deposited by person A provided person B issues a separate bill of commission charged by him and amount of commission is more than Rs. 5000/- being the prescribed limit u/s 194H.