*Dear Sandeep,

thanks for the prompt reply.
How ever a residents association does not carry out any business and the
members contribution is only to share expenses of common utility expenses
[both present and future]. Hence they need not file any Income Tax Returns.

Under these circumstances is there any exemptions for TDS? Because for
getting TAN one has to obtain PAN.

sivaraman*


On Sun, Apr 26, 2009 at 12:30 PM, Sandeep Anand <[email protected]>wrote:

>
>
> Yes - TDS is applicable as society is an AOP .
>
> --- On Sun, 26/4/09, Visvanathan Sivaraman <[email protected]> wrote:
>
> > From: Visvanathan Sivaraman <[email protected]>
> > Subject: Fwd: TDS by a residence welfare assn. URGENT
> > To: [email protected]
> > Date: Sunday, 26 April, 2009, 6:53 AM
> >
> > Dear all,
> >
> > A flat owners association has to be regd under societies
> > regn act when there are more than 20 members or the
> > contribution is more than Rs.20,000.00
> >
> >
> > How ever as there are no income and the expenses on common
> > area maintenance and utilities like water, electricity,
> > security etc are met by the contribution from the members on
> > specific proportion. Hence the provisions of Income tax
> > return filing and PAN does not apply.
> >
> >
> > Now the association wants to undertake a major maintenance
> > work of painting etc which will be met out of accumulated
> > contribution and additional contribution. Does the assn have
> > to deduct TDS u/s 194C? Is there any exemption since there
> > are no business activity involved.
> >
> >
> >
> >
> > sivaraman
> >
> >
> >
> >
> >
> > >
> >
> >
> >
>
>
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>
> >
>

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