TDS Applicability on Payment/Fees

[PRIYAM KHAMBHATA]

Dear Sir

Payment made to Udaipur Development Authority (Rajasthan) towards Building Development permission fees. (approx. Rs.1.0 Crore) Whether TDS applicable on such payment. If yes then on which section TDS deductible and if No then under which provision TDS not Deductible.

Please guide me.

AI Summary

TDS applicability on development permission fees may determine withholding obligations or applicable exemption provisions. Query concerns the TDS applicability on payment to a government development authority for building development permission fees, asking whether tax must be withheld and, if so, which statutory withholding provision applies, or alternatively which provision or exemption supports non-deduction.