TDS

This query is : Open

Ravi Prasad (Querist)
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11 August 2010 Dear all,

Whether TDS to be deducted while making the payment(For service) to Software Technology Park of India (STPI) ? if yes u/s 194J or 194C ?

thanking you,

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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11 August 2010 No TDS to be deducted.

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CA Krunal

CA Krunal (Expert)
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08 April 2013 Hi

Can anybody tell me why no TDS is to be deducted. STPI is public charitable trust registered and not a government company hence if they provide services and if fall within 194C or 194J TDS would be required to be deducted.

Regarding status of STPI kindly refer the case law Software Technology Parks Of ... vs Ito, Tds-1 2005 3 SOT 529 Bang