TDS on CSR grant received

[Guest]

1. NGO gets grants from Corporate under CSR scheme. The grant is used for charitable purpose.

Is TDS applicable on this grant?

2. XYZ Pvt Ltd, a Principle Recipient, gets grants from a foreign donor. XYZ further release funds to Sub-Grantees in different states of India to to charitable activities. Is TDS applicable in this case?

AI Summary

Does TDS Apply to CSR Grants for NGOs and Foreign Grants Distributed in India? Clarification Needed. An individual inquired whether Tax Deducted at Source (TDS) applies to grants received by an NGO from corporations under the Corporate Social Responsibility (CSR) scheme for charitable purposes. Additionally, they questioned if TDS is applicable when a company receives grants from a foreign donor and subsequently distributes these funds to sub-grantees across India for charitable activities. The only response asked if the issue had been clarified, suggesting further communication if needed.