13 January 2010
In my opinion, as such there is no liability on Embassies to deduct TDS since they are not "PERSONS" as defined under section 2(31) of the Income Tax Act.
16 January 2010
Ms. Preeti, The explanation refers to AOP, BOI, Local Authority and artificial Juridicial person. The embassy is not covered in any of these. The embassy is part of estate of Foreign Government.
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