TDS Exemption for Payments to Tirupati Balaji u/s 193, 194A or 194I: CBDT

CBDT Notifies that No Tax to be Deducted at source (TDS) on Payments to Tirupati Balaji under Sections 193, 194A or 194I

The CBDT has Notified that No Tax Deduction at source (TDS) is applicable on Payments to Tirupati Balaji under Sections 193, 194A or 194I of the Income Tax act, 1961 w.e.f. 9 Sept. 2016, as under:

S.O. 2911(E).- In exercise of the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Government hereby notifies that no deduction of tax shall be made from payments of the nature specified in section 193 or section 194A or section 194-I of the said Act to the Tirumala Tirupati Devasthanams, Tirupati, Andhra Pradesh.

2. This notification shall come into force from the date of its publication in the Official Gazette.

CBDT Notification 81/2016 dt. 9 Sept. 2016

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