TDS on interest paid by PF trust

[VENKAT S]

Is a trust(employee provident fund trust) which is registered under income tax and received exemption under section 10(25), is liable to deduct TDS on interest paid to its members (if the amount of interest is more than ₹ 10000)? If it is exempt from deducting TDS under which clause it can claim such exemption?

AI Summary

TDS on interest: provident fund trusts exempt under section 10(25) are not exempt from withholding tax on member interest.
An employee provident fund trust registered and exempt under section 10(25) is not exempt from withholding tax; the trust must deduct TDS on interest paid to members where applicable.