U.P govt had vide notification dated 7th october 2013 had made it compulsory for certain class of people, entity and organisations to deduct TDS @4% on the purchases they made.

The notification included University or educational Institute or training center within its ambit.

In view of the problems/hardships faced the govt has through notification dated 7th Nov 2014 excluded University or educational Institute or training center from it.

Both the notifications are reproduced here for ready reference:

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