TDS on CSR grant received, Income Tax

[Sunil Kumar]

1. NGO gets grants from Corporate under CSR scheme. The grant is used for charitable purpose.

Is TDS applicable on this grant?

2. XYZ Pvt Ltd, a Principle Recipient, gets grants from a foreign donor. XYZ further release funds to Sub-Grantees in different states of India to to charitable activities. Is TDS applicable in this case?

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.