09 February 2023
If the payment is for providing any CSR services to the company itself or to beneficiaries NAMED by the company, then TDS will be attracted.
(For example, if you ask an NGO to train your staff on CSR related issues, then this would attract TDS under sec. 194J). This could also happen if the company nominates the CSR beneficiary participants.
However, if the NGO has no discretion in identifying the participants or CSR beneficiaries and if the NGO is a mere implementation partner, TDS will normally be attracted.
Please let me know your views with relevant case laws or income tax or CSR provisions, if any