In case of TAN application & subsequent TDS return filing what is the relevant constitution for state government aided schools? (for West Bengal)
The salary is being paid by the Controlling Authority directly to the bank accounts of individual teachers.
The question becomes important because TDS is being deducted under two options -
Under 1st option - TDS is being deducted from salary by controlling authority and net amount being deposited to teachers' accounts. The TDS is being deposited under controlling authority TAN through Treasury. Under the this option the controlling authority is considered state government and tax being deposited under 92A.
Under 2nd option - However because of operational issues a number of schools are directly depositing TDS under TAN to bank. Salary is being paid to the account of teachers. The teachers are then depositing TDS under the school TAN directly to the Bank Therefore is it correct to consider the school consitution as state government and deposit TDS directly to bank under 92A.
Kindly guide.
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