Sec 194j when receipent is any university or any government

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This query is : Resolved

CA Virupaksh Hipparagi (Querist)

18 May 2012 When we are making payment of professional charges to any University or any Government, do we have to deduct tax ?

Amol S Joglekar

Amol S Joglekar (Expert)

18 May 2012 Yes. Subject to provisions under section 194J(2) Where the Assessing Officer is satisfied that the total income of any person in receipt of the sum referred to in sub-section (1) justifies the deduction of income-tax at any lower rate or no deduction of income-tax, as the case may be, the Assessing Officer shall, on an application made by that person in this behalf, give to him such certificate as may be appropriate. AND 'we'mean (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of -

CA Virupaksh Hipparagi

CA Virupaksh Hipparagi (Querist)

18 May 2012 Ya thank you sir, actually we need to make payment to University Corporation For Atmospheric Research for their consultation charges , so was in confusion to deduct tax or no.....

CA Virupaksh Hipparagi

CA Virupaksh Hipparagi (Querist)

18 May 2012 UCAR- University Corporation For Atmospheric

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