Liability for Embassies/High Commission to deduct TDS

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This query is : Resolved

preeti (Querist)

13 January 2010 I want to know if there is any liability for Embassies/High Commission to deduct TDS. Please refer to the related section too.
-Preeti

CA Chitresh Gupta

CA Chitresh Gupta (Expert)

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.

preeti

preeti (Querist)

14 January 2010 Thank you Mr.Gupta for the answer.But as per the Explanation to Section 2(31) it seems that Embassies are included.Please clarify.

preeti

preeti (Querist)

16 January 2010 Thank you Mr.Gupta for the answer.But as per the Explanation to Section 2(31) it seems that Embassies are included.Please clarify.

CA Chitresh Gupta

CA Chitresh Gupta (Expert)

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.

preeti

preeti (Querist)

19 January 2010 Thank you Mr. Gupta for the answer.

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