Could anyone please tell me as to what is the definition of "Government". Does it includes State Governments and undertakings of a State Government.
In case it includes State Governments and their undertakings, can this definition be applied for Income Tax Act as well, where in many cases only the word Government is used not specifying whether Central or State Government.
Say, in the case of S. 194 H (TDS on Commission or Brokerage), it reads "No deduction shall be made when the payment is made to the Government, RBI". Can an assessee not deduct TDS on commission paid to a State Govt. Undertaking as per this provision.
Request you to please reply at the earliest.
CAclubindia
