Tds applicability for ngo
This query is : Resolved
10 July 2012
Hi Friends,
Please tell me If I am paying some professional fee to NGO should I deduct TDS or not
Please tell me If I am paying some professional fee to NGO should I deduct TDS or not
CA. Anuj Gupta
(Expert)
10 July 2012
TDS liability should be there.
Anuj
Anuj
CA Rahul Gupta
(Expert)
10 July 2012
Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of—
( a ) fees for professional services, or
( b ) fees for technical services, [or]
[( c ) royalty, or
( d ) any sum referred to in clause ( va ) of section 28 ,] Sec 194J This Sec. provides for deduction of tax on any amount paid to any person by
way of professional fees, fees for technical services, royalty etc. A new sub-Sec. (ba) is
proposed to be inserted to extend the scope of the said section to include, payment of
remuneration, fees or commission, by whatever name called, other than income paid as
salary to a Director of a Company. This amendment shall come into effect from 1st July,
2012.As per the above Provision,if you are individual or HUF then no need to deduct TDS
( a ) fees for professional services, or
( b ) fees for technical services, [or]
[( c ) royalty, or
( d ) any sum referred to in clause ( va ) of section 28 ,] Sec 194J This Sec. provides for deduction of tax on any amount paid to any person by
way of professional fees, fees for technical services, royalty etc. A new sub-Sec. (ba) is
proposed to be inserted to extend the scope of the said section to include, payment of
remuneration, fees or commission, by whatever name called, other than income paid as
salary to a Director of a Company. This amendment shall come into effect from 1st July,
2012.As per the above Provision,if you are individual or HUF then no need to deduct TDS
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Taxation of crypto futures in India Fy 2026- 2027
- EPF ECR NEW RULES Sep 17th 2026
- Issuing of delivery challan by seller of goods
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Tax on Amount transferred in HUF Account
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
