Income Tax

No TDS on payments received by National Credit Guarantee Trustee Company Limited

No deduction of income-tax under Chapter XVII on the payments received by the National Credit Guarantee Trustee Company Limited

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 1/2025

New Delhi, the 2nd January, 2025

(INCOME-TAX)

S.O. 19(E).—In exercise of the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Government hereby notifies that no deduction of income-tax under Chapter XVII of the said Act shall be made on the payments received by the National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government as referred to in sub-clause (i) of clause (46B) of section 10 of the said Act.

2. This notification shall come into force from the date of its publication in the Official Gazette.

[F.No. 275/25/2023-IT(B)]

RUBAL SINGH, Dy. Secy. (IT-Budget)

Download CBDT Notification No. 1/2025 Click Here >>

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