May 06, 2026
Submitted By: Shristi Rajput
Circular No. 18/2017 Requitement of tax deduction at sources in case of entities whose income is exempted under section 10 of income tax act
Issued by the Central Board of Direct Taxes, this circular clarifies that no TDS (tax deduction at source) is required on payments made to entities whose income is fully exempt under Section 10 of the Income-tax Act, provided valid documentary proof of exemption is submitted.
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