**Policy Summary**
**Subject:** Notification Regarding Tax Deduction Exemption for Tirumala Tirupati Devasthanams
**Issuing Authority:** Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.
**Date of Issuance:** September 9, 2016
**Notification Number:** S.O. 2911(E) / No. 81/2016
**Purpose:** To notify that no tax deduction shall be made from payments specified under Section 193, Section 194A, or Section 194I of the Income-tax Act, 1961 (43 of 1961) to the Tirumala Tirupati Devasthanams (TTD), Tirupati, Andhra Pradesh. This exemption is granted under the powers conferred by subsection (1F) of section 197A of the Income-tax Act, 1961.
**Effective Date:** The notification comes into force from the date of its publication in the Official Gazette.
**File Number:** F. No. 275/49/2012-ITB
**Official Contact:** Sandeep Singh, Under Secretary.
Key Entities Referenced
Income-tax Act, 1961: A law regarding income tax in India, referenced in the notification.
Central Board of Direct Taxes: An organization under the Department of Revenue, Ministry of Finance responsible for direct tax administration.
Ministry of Finance: A department of the Indian government responsible for financial matters.
Section 197A: Section of the Income-tax Act, 1961 mentioned in the notification.
Section 193: Section of the Income-tax Act, 1961 mentioned in the notification.
Section 194A: Section of the Income-tax Act, 1961 mentioned in the notification.
Section 194I: Section of the Income-tax Act, 1961 mentioned in the notification.
Tirumala Tirupati Devasthanams, Tirupati, Andhra Pradesh: A temple trust located in Tirupati, Andhra Pradesh, which is the subject of the notification regarding tax deductions.
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PART II—Section 3—Sub-section (ii)
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िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
(क(cid:7286)(cid:7076)ीय (cid:7079)(cid:7004)य (cid:6979) कर बोड(cid:6981))
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 9 िसतंबर 2016
स.ं 81/2016
आयकर
का.आ. 2911(अ).—आयकर अिधिनयम, 1961 (1961 का 43) (िजसे इसम(cid:7286) इसके प(cid:7019) चात उ(cid:6989) त अिधिनयम
संद(cid:7414)भत (cid:7408)कया गया ह)ै क(cid:7409) धारा 197क क(cid:7409) उपधारा (1च) (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े (cid:7263)ए, क(cid:7286)(cid:7076) सरकार
एत(cid:7375)ारा अिधसूिचत करती ह ै (cid:7408)क ित(cid:7272)माला ित(cid:7272)पित दवे (cid:7021) थानाम, ित(cid:7272)पित, आं(cid:7077) (cid:7079)दशे को उ(cid:6989) त अिधिनयम
क(cid:7409) धारा 193 अथवा धारा 194क अथवा धारा 194-झ म(cid:7286) िविन(cid:7416)द(cid:7020) ट (cid:7021) व(cid:7272)प के (cid:7408)कये जाने वाले भुगतान(cid:7298) पर कर
क(cid:7409) कटौती नह(cid:7277) क(cid:7409) जायेगी।
2. यह अिधसूचना इसके राजप(cid:7074) म(cid:7286) (cid:7079)काशन क(cid:7409) तारीख से लागू होगी।
[अिधसूचना स.ं 81/2016/फा. सं. 275/49/2012-आयकर(बजट)]
संदीप (cid:7410)सह, अवर सिचव
4378 GI/2016 (1)(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINSTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th September, 2016
No. 81 /2016
INCOME-TAX
S.O. 2911(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
tax shall be made from payments of the nature specified in section 193 or section 194A or section 194-I of the said Act to
the Tirumala Tirupati Devasthanams, Tirupati, Andhra Pradesh.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 81/2016/F. No. 275/49/2012-IT(B)]
SANDEEP SINGH, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.