TDS applicability at North East India(Sec194H)


This query is : Resolved 

(Querist)
30 January 2009 I would like to that whether there is any exemption in Income Tax or applicability of TDS on commission u/s 194H that is no need to deduct TDS if payee is located at North East India?
I have gone through Sec 10(14) and 10(26) but that is very specific.

PLease tell me whether TDS should be deducted from the person located at North Eastern India(Like MAnipur/Nagaland etc.) or not in case of Commission on sales?
Please give relevant section or circular or notification in this regard,if any.
Its urgent

Jitender (Expert)
30 January 2009 there is no such relief is available.

31 January 2009 If The deductee has taken a certificate of exemption from the AO then no need for TDS.


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