https://www.taxtmi.com/caselaws?id=285272 Welfare fund boards constituted under State welfare enactments are discussed as not automatically falling within Clause 22 of Notification No. SO 3489 issued under Section 194A(3)(f), because the notification is confined to statutory corporations, Government-owned companies, RBI-owned entities, and bodies wholly financed by Government. Limited Government control, such as nomination of trustees or appointment of heads, is insufficient by itself to bring such boards within the exemption. The text also notes that non-deduction of tax at source under Section 194A cannot be claimed without first establishing underlying income-tax exemption and, where necessary, obtaining a certificate under Section 197. en-us Fri, 13 Jun 2008 00:00:00 +0530 Mon, 06 Jan 2020 12:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285272 Welfare fund boards constituted under State welfare enactments are discussed as not automatically falling within Clause 22 of Notification No. SO 3489 issued under Section 194A(3)(f), because the notification is confined to statutory corporations, Government-owned companies, RBI-owned entities, and bodies wholly financed by Government. Limited Government control, such as nomination of trustees or appointment of heads, is insufficient by itself to bring such boards within the exemption. The text also notes that non-deduction of tax at source under Section 194A cannot be claimed without first establishing underlying income-tax exemption and, where necessary, obtaining a certificate under Section 197. Case-Laws Income Tax Fri, 13 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285272