AS per section 196 TDS is not required to be deducted if payment is made to Government. State government/central government would be coverd under Government.
Whether following would be covered under government ?
1- ICAI set up under an act of parliament, CA act 1949, University grant commission,
2. Local authority like DDA/municipal corporation/municipal council
3. competition commission of india/ SEBI/ Bureao of indian standards
4. rubber board, coffe board, tea board, noida special economic zone, set up under an act of parliament (under ministry of commerce and industry)
5. central power research institute (Autonomous society under power ministry)
CAclubindia
