ref charitable trst gives their property on rent

Though the income of a Charitable Institution is exempted under any section of IT, Its responsibility to deduct TDS from various payments are not relaxed. Few Examples are 1. TDS as per Income Tax Act 2. Payment of Provident fund & Gratuity (if applicable) 3. TDS under VAT (Commercial Tax) In case of TNVAT, they are specifically responsbile to deduct tax from payments to Civil Contractors. 4. E-filing of TDS quarterly returns 5. Tax-Audit of profit centres etc.