Tds on trust

yes...it is required to deduct taxes on payments made by it if covered under the tds provisions. 

Whether a Trust has to deduct TDS:

It has been held by Supreme Court in case of CWT vs Trustee of H.E.H Nizam’s Family (Remainder Wealth ) Trust [1977] 108 ITR 555 , that in case , where shares are determinate , the status of the trust with reference to each beneficiary will be same as that of the beneficiary . And if the trust is assessed as individual, as it has no business income, it does not have to deduct tax at source.

However, in your case, the trust is not assessed as an individual so, you have to deduct tax at source on payments made by you eg: 194C (Contractual payments),194 A, interest, 194 H Commission or brokerage, 194I, Rent, 194J Fees for professional or technical fees.

Whether TDS has to be deducted ON trust

TDS has to be deducted on payments (like the ones mentioned above) made TO trust unless a certificate is to obtained under Section 197(1) for no/ less deduction of tax at source.

thanks for the detailed explanation Madhavi...

Thnxs a Lot Experts.... The info was really useful... :)