https://www.taxtmi.com/forum/issue?id=1394 Where a payer discharges its liability to a nil-TDS-certificate holder by paying a third party at that holder's direction, the payment is treated as made on behalf of the certificate-holder and the Nil TDS Certificate exemption applies, so the payer need not deduct tax at source; the TDS obligation follows the nature of the payment as attributable to the certificate-holder, not the fact of disbursal to a third party. en-us Fri, 31 Jul 2009 10:47:23 +0530 Thu, 23 Jan 2025 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1394 Where a payer discharges its liability to a nil-TDS-certificate holder by paying a third party at that holder's direction, the payment is treated as made on behalf of the certificate-holder and the Nil TDS Certificate exemption applies, so the payer need not deduct tax at source; the TDS obligation follows the nature of the payment as attributable to the certificate-holder, not the fact of disbursal to a third party. Discussion-Forum Income Tax Fri, 31 Jul 2009 10:47:23 +0530 https://www.taxtmi.com/forum/issue?id=1394