TDS on CSR payments depends on nature of expense. If payment falls under salary, contractor, professional, consultancy, royalty, or similar services, TDS is applicable under relevant sections. Pure donations without service may not attract TDS.
07 September 2013
where any company is paying money to fulfill its csr obligations just. It is not getting any advertisement benefit from that, then whether tds will be required to be deducted in such case or not? If yes, under which section?