Liability for Embassies/High Commission to deduct TDS
This query is : Resolved
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
-Preeti
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.
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.
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.
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Section 194JA & JB Income which ITR Form to use
- Pass word to open justification report for Q1 for FY 2026-27
- PPF interest-As Exempt Income disclosure
- Under construction property in ITR
- Scrutiny and reopening of past returns
- Booth for sales promotion
- Upload Level ValidationITR3Category of Defect B/D
- Building tax payment deduction in rental Income
- F & O PROFIT REPORTING FOR AY 2026-27
- Difference in GSTR3B system generated which is correct and actual Payment it asks
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Taxation in the hands of Landowner under JDA
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
