Deduction of TDS on approved technology Institue

[Pradeep Jain]

Dear Sir,

We have given Job Work  Order for Calibration of High Master and Ring Guage. Manfacturing  Technology Institure . The said Institure is approved by the Central Goverment for the purpose of clause(ii) of sub-section (1)section of section 35 of the the Income Tax'1961 read with Rules 5C and 5E of the Income Tax, 1962( said Rules) in the category of 'Other Institute' enganged  in scientific research.

In this section expenditure is exemped .

Now my query is that:-

Do we need  to deduct the TDS on the said payment ?

Regards

Pradeep Jain

[Surender Gupta]

I have tried to find the specified payments as Notified under section 197A of the income tax for non deduction of Tax. But did not find any one suitable for the work mentioned in your query.

You may visit this query or make / refine your search as per the need.

AI Summary

TDS on payments to approved technology institutes may be required where no notified exemption under section 197A applies. Query whether payments for job work calibration to a government approved technology institute classified as an 'Other Institute' engaged in scientific research are exempt from TDS because research expenditure is exempt. The advisory notes no matching notified exemption for non deduction was found; accordingly, absent a specific notification, the payer should treat such payments as subject to TDS and follow withholding rules.