TDS applicability on payment to state government

As per RULE 6 DD if i am not wrong payment to central and state government is exempt from TDS provision.

Friend ypu are saying it is about cash payment ,,, i am asking about TDS as it is written insec.196 as government  no where it is specifically written as state government,..

Please note that the Government is not an assessee at all . Whether the State or Central .  AS per Section 17 of the Indian Penal Code (45 of 1860) "Government " denotes the Central Government or the Government of a State. there is no definition of Government in the Income TAx ACT. Hence we have to move to other ACT Applicable in India. 

 Thnx.. Mr. Saraiwala

According to me TDS is a centralized Taxand if we will deduct it on Central Government then we will ultimately deposite it to central government only....so there is no need to deduct TDS on central government whereas this is not the case with the State Government

If im wrong do intimate me

Please Refer Section 196.

TDS is not required to in case payment is made to the Government.  Government includes State Government. 

Respected Sir,

                           I am requesting your valuble suggestion for " Whether the TDS provision 194J is applicable for payment made R&B (Roads & Building ) department for laboratory testing charges.

Kindly help me in this regard.

thanking you

As per Sec-196 of IT Act No TDS will be deducted if any payment is made to any Government. Moreover, Government is not assessee at all.