15 January 2011
TDS will apply on Temple construction work also, but in this case we need to check the person status who offering to construction contract (contractee) if the they covered under any of the following category then TDS will apply
1. The Central Government or any State Government. 2. Any local authority. 3. Any corporation established by or under a Central, State or Provincial Act 4. A company 5. Any Co-operative Society. 6. Any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both. 7. Any Society registered under the Societies Registration Act, 1960 or any law corresponding to that Act in any part of India. 8. Any Trust. 9. Any University established by or under any Central, State or Provincial Act or any institution declared to be a University under the University Grants Commission Act. 10. Any firm. 11. Any individual or Hindu Undivided Family whose books are required to be audited under section 44AB during the immediately preceding financial year. [The turnover from business/profession exceeds the limits specified u/s 44AB during the immediately preceding financial year].
12. Association of persons or Body of Individuals, whether incorporated or not, whose books are required to be audited under section 44AB during the immediately preceding financial year.