Neelkanth mishra
Dear Friend
We have hired a government research institute (ICAR body) for providing training and develop content materials. we need to release them service fee. now issue is, that institute is having TAN no but no PAN no. how can we process TDS deduction in this case.please suggest.
thanks

From India, Hyderabad
Gupta VK
148

Hi, I understand TDS is not applicable for any payment to Govt bodies. for details you may refer to section 196 of the Income Tax Act. Thanks V K Gupta.
From India, Panipat
Neelkanth mishra
Dear Sir Thanks. as we are not aware of details of IT compliances. kindly (possibly) send a link so that we can refer it. once again thanks for your submission.
From India, Hyderabad
Gupta VK
148

Hi, Following is the link to the section 196 of Income Tax Act .
From India, Panipat
RAMAKANT R
71

Dear Mr.Nilkantha Mishra.
INDIAN COUNCIL OF AGRICULTURAL RESEARCH is one department of Ministry of Agriculture (Cent Govt).
Payment to ICAR are exempted from TDS.
Please do not deduct any TDS but show the same under special category in return as Gross Payment and TDS as Nil.
Ramakant

From India, Pune
saswatabanerjee
2392

Dear Mishra, To the best of my knowledge, no one can get a TAN number without a PAN number. Are you sure they do not have a PAN number ?
From India, Mumbai
RAMAKANT R
71

Dear Saswata Banerjee,
There is not need that only PAN Holders can get the TAN.
for Example, Government Authorities no necessity of PAN.
In case of Private Sector Example is One Educational Institue is running too many schools. in this case the Original Body i.e. Educational Institute will hold PAN and subordinate Schools / Colleges need not obtain PAN. They are covered in the Umbrella of Educational Institute and can apply rather should apply for separate PAN only.
Ramakant

From India, Pune
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