TDS exemption for defence audit authorities narrows withholding obligations, excluding specified controllers listed in Annexure A. The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A and their offices, from the scope of the earlier notification imposing TDS withholding obligations, thereby limiting withholding compliance to the controllers and offices enumerated in Annexure A.
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TDS exemption for defence audit authorities narrows withholding obligations, excluding specified controllers listed in Annexure A.
The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A and their offices, from the scope of the earlier notification imposing TDS withholding obligations, thereby limiting withholding compliance to the controllers and offices enumerated in Annexure A.
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