TDS U/s.194C & 194J


25 January 2010 Whether TDS is applicable in case of making payment to the government company/agency recognised by the govt./or laboratory recognised by ministry of comm. govt.of india, Please explain with section of Income Tax with relevant notification and circular

26 January 2010 Generally Payment to Government not attract TDS , in your query Govt Agency/Company - if the particular company is covering under CBDT notified list then TDS not applicable

27 January 2010 Thanks

But it is not mention u/s. 197A please under section it is mentioned.

01 February 2010 It is not generally but provisions of TDS are not applicable to all Govt. Payments. As such, there is no list which one should referred to.
If the payment is to a corporation established by or under a Central Act & whose income is exempt from tax, no TDS is required.
Thus, if the payment is to any other Govt. company, TDS is attracted.
The relevant provisions are in Sec.196 of the Act.


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