07 May 2025
No tax is required to be deducted at source (TDS) on any sum payable to the Government. If you are making a royalty payment to the Government, you are not liable to deduct TDS on such payments. Government, when receiving royalty, is not acting as a seller in the context of TCS provisions, and there is no requirement for the payer to collect TCS on royalty payments made to the Government.