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2013 (1) TMI 341 - KERALA HIGH COURTExemption from TDS on the interest income received - assessee claim to fall within the purview of the notification issued by GOI u/s 194 (A)(iii) (f) - petitioner is a society registered under Travancore-Kochi Literary Scientific and Charitable Societies Registration Act, 1955 - Held that:- Reading of the provision of the notification shows that in so far as Societies are concerned, only such of those Societies which are registered under the Societies Registration Act 1860 are exempted. The terms of the notification itself show that a society like the petitioner which is registered under the Travancore-Kochi Literary Scientific and Charitable Societies Registration Act 1955 are not exempted from the levy of TDS. Dispose of this writ petition leaving it open to the petitioner to approach the AO by making an application under Section 197 of the Income Tax Act.
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