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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>No TDS on Income for Armed Forces Funds u/ss 193 & 194-I Due to Exemption in Section 10(23AA.</h1> The circular addresses the issue of tax deduction at source (TDS) under sections 193 and 194-I of the Income-tax Act concerning income received by Regimental Funds or Non-Public Funds established by the Armed Forces for the welfare of their members and dependents. It clarifies that since the income of these funds is exempt under section 10(23AA) of the Income-tax Act, no TDS should be deducted from their income. This decision follows representations made on behalf of these funds, and the matter has been examined by the Board.
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