TDS Exemption Certificate and exemption.

What is the mature of income? under which subsection it is exempt?

The authority must have been notified for non-deduction of TDS.

If not, TDS deduction applicable, unless any certificate issued by ITO.

The rule is the TDS is required to be deducted while making some payments as specified in different sections; unless there is any specific notification by Government for the organization; or if the ITO has issued any Non Deduction of TDS certificate, for specific transaction/event.