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Tds on csr activity

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Querist : Anonymous

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Querist : Anonymous (Querist)
06 December 2015 Is a company, liable to deduct TDS on the grant given to a company registered u/s25, of companies act 2013,providing free education ?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
06 December 2015 Grant given does not come within the purview of TDS. No need to deduct TDS under any section.
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