TDS
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
13 May 2010
Should I deduct TDS from Govt. Department/Govt Company/Corpotration.
If so Plz Provide notification No.
Regds
If so Plz Provide notification No.
Regds
Aditya Maheshwari
(Expert)
13 May 2010
there is a circular for non deduction of TDS on rent.
Non-applicability to payments to certain entities - There is no requirement to deduct income-tax at source on income by way of ‘rent’ if the payee is the Government. In the case of the local authorities and the statutory authorities, there will be no requirement to deduct income-tax at source from income by way of rent if the person responsible for paying it is satisfied about their tax-exempt status under clause (20) or (20A) of section 10 on the basis of a certificate to this effect given by the said authorities.—Circular : No. 699, dated 30-1-1995.
Cannot comment on other sections
Non-applicability to payments to certain entities - There is no requirement to deduct income-tax at source on income by way of ‘rent’ if the payee is the Government. In the case of the local authorities and the statutory authorities, there will be no requirement to deduct income-tax at source from income by way of rent if the person responsible for paying it is satisfied about their tax-exempt status under clause (20) or (20A) of section 10 on the basis of a certificate to this effect given by the said authorities.—Circular : No. 699, dated 30-1-1995.
Cannot comment on other sections
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