TDS u/s 194 R


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Quick Summary
This discussion explores whether Tax Deducted at Source (TDS) under Section 194R applies when an asset is donated to an educational institution, specifically a trust. While initial thoughts suggested it might not be applicable, further clarification is sought regarding donations in kind. Circular No. 18 of 2022 and Circular 12/2022, specifically Question 2, are referenced, indicating that TDS under Section 194R may indeed be applicable in such donation scenarios.

09 November 2022 Whether TDS is appplicable u/s 194 R , if asset is donated to Educational Institution (Trust).
Any notification / clarification from Income Tax Department.

09 November 2022 TDS under section 194 R not applicable in such donation.
Circular No. 18 of 2022-Income Tax


09 November 2022 Sir , Thanks for the reply , I have checked Circular 12 & 18 but no where it is clearly mention about donation in kind. Can you pl give more clarification.

09 November 2022 Applicable.
Inference :- Circular 12/2022 dated 16-6-2022. Ref Q.2.


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