If exemption u/s 10(26) is available - do we need to deduct tax at source?


This query is : Resolved 

29 October 2021 If an entity is an eligible assessee to claim exemption u/s 10(26).
Does it require to deduct TDS u/s 194C on the payments made to contractors?

29 October 2021 Need to deduct TDS unless it is listed in exempted list as below::
https://www.incometaxindia.gov.in/Pages/utilities/exempted-institutions.aspx


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