Applicability of TDS on payment to embsassy/High commission

[SANJIV KOTHARI]

I would like to know the applicability of TDS on any payment made to Embassy for advertisement in their souviner. is emabssy are out of purview of applicability of TDS. if so under which provision.

Sanjiv

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue? If not please inform.

AI Summary

TDS applicability on embassy advertisement payments for souvenir ads questioned; whether diplomatic immunity removes withholding obligations. Query whether TDS applicability arises on payments to an embassy or high commission for advertising in their souvenir, and whether diplomatic missions are outside the scope of withholding obligations and which statutory provision would provide such an exemption.