TDS on stipend NAPS

we have a contract with A company they provide us manpower under National Apprenticeship Promotion Scheme (NAPS)

A raised bill on our company every month we deduct TDS on all basic amounts.

my question is that TDS is applicable on stipend payment.
Replies (2)
Quick Summary
This discussion explores whether Tax Deducted at Source (TDS) applies to stipend payments made under the National Apprenticeship Promotion Scheme (NAPS). While it's generally agreed that TDS is applicable on the basic amounts of manpower services provided under contract, the applicability on the stipend itself is considered a debatable point, requiring further clarification on the nature of the stipend payments.

TDS should be deducted absolutely in your case. Because you are taking the services of manpower under a contract.

In the second case, whether TDS should be deducted on stipends or not is a slightly debatable situation as there are numerous provisions and judgments.
Yes I agreed with Mr Radhey Shyam Jha,

@ Mr Kiran,

Yes, TDS applicable for the said transaction you with A.


Stipend...??

Give details of stipend... You give to whom and why ....

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details