29 March 2015
There are about 1326 goverment aided madrasas in Bihar.Salaries of teachers of above stated institutions are paid by state goverment.The said intitutions are run by local committees.My question is who would be the deductor and collector of income tax?Either the head of each institution or other goverment officials?Are the heads of institutions liable to have TANs?Please give me immediate legal opinion.With regards.
29 March 2015
They are teachers of the stated institutions and not Govt. Govt is only aiding the institutions. So the heads of institutions are liable to have TAN and make TDS and remit it to Govt.