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    <title>Deduction of TDS on approved technology Institue</title>
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    <description>Query whether payments for job work calibration to a government approved technology institute classified as an &#039;Other Institute&#039; engaged in scientific research are exempt from TDS because research expenditure is exempt. The advisory notes no matching notified exemption for non deduction was found; accordingly, absent a specific notification, the payer should treat such payments as subject to TDS and follow withholding rules.</description>
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      <description>Query whether payments for job work calibration to a government approved technology institute classified as an &#039;Other Institute&#039; engaged in scientific research are exempt from TDS because research expenditure is exempt. The advisory notes no matching notified exemption for non deduction was found; accordingly, absent a specific notification, the payer should treat such payments as subject to TDS and follow withholding rules.</description>
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