Payment to Govt Office

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If we make payment to goverment offices, which government offices exempted for tds deductions and under which section.

Thanks

Replies (4)

nature of payment required, for further discussion 

Maintenance charges, Lease Rent etc.

TDS applicable as per rules, unless they submit specific exemption certificates. 

here the govt is "collecting" rent / maintanance charges from you , so TDS applicable unless they are exempted by certain notification ( exemption certificates they will provide to payee for non deduction)

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