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TDS applicability on NGO

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(Querist)
27 November 2010 I just want to know whether sections 192 to 196 are applicable to NGO? Means if any NGO is paying salary on which TDS U/S 192 is applicable, whether NGO has to deduct tax or not?
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
28 November 2010 Yes NGO has to deduct the tax.
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venkatraman shrinivas

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venkatraman shrinivas (Expert)
28 November 2010 NGO has equal legal obligation to deduct tax.
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