Tds for payment to agricultural universities

Hi,

In case Agri. Univ is under some Govt control, then TDS is not attracted. Further, TDS will not be attracted if the univ has obtained TDS Exemption Certificate from IT deptt. In all other cases TDS will be attracted.

regards,

Dear Mr.Ajay Gupta,

Thanks for your reply. Is there any notification (or) articles for not deducting TDS if the Agri University is under Govt. control.

Regards 

If the university is approved by the board of science and tech , then they will have a certificate of no deduction of tax . but dont take chances the burden to prove that no tax has to be deducted is on them , ask them for a no tds certificate or a circular in this regard .

As far as i am aware there is no circular .

Opinions invited