TDS and Donations

This query is : Resolved

Daulat Kunwar (Querist)
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02 April 2008 1) What is the last date for filing 4th quarter TDS. Is it 15th April or 15th June.

2)Amount paid to NRI(USA) for cosulting services for pvt co. Where we need to deduct TDS or not. If yes U/s 195 or 194J @ what rate? Whether Double taxation agreement rules applicable or not?

3)UNICEF payment Rs. 12000/- U/s 80G whether full amount eligible or 50% only.

4)Whether School of Deaf amt paid Rs.10000/- whether 80G apply or not

Amit Sharma

Amit Sharma (Expert)
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02 April 2008 (1) for 4th quater it will be 15th of the succeeding month after the quater ended.

(2) DTAA will be appicable as there is existance of treaty between USA & India.
TDS according to this treaty will attract witholding tax @ 15% including surcharge & cess. If the company paying him such amount is governed by provisions of Income Tax Act, 1961 it will attract TDS @ 10% plus surcharge and cess.

(3) According to me only 50% of the amount can qualify .

(4) 80 G says chartiable institutions i guess it will qualify under this.

Daulat Kunwar

Daulat Kunwar (Querist)
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03 April 2008 Thanks amit for the reply

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