Tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 March 2013 Help me on this issue:-
Is there a liability to deduct TDS u/s 194J if company's employees attend seminars & payment is made to the organisers of that seminars.
(Amt of payment may b above 30,000 Rs)
But the que is whether Sec.194J is applicable in this matter or not?
Plz give suggestions on this.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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17 March 2013 Section 194J is not applicable in the given case. TDS not required to be deducted.

Guest

Guest (Expert)

17 March 2013 Dear Sanjay Sir, please guide regarding the reason as to why TDS u/s 194J is not liable to be deducted?

CA Sanjeev Kr Jain

CA Sanjeev Kr Jain (Expert)
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17 March 2013 Unless it is sponsorship of seminar which could be treated as advertisement, No tds would be deducted. Of course if you have sponsored the programme, then the contract might of tantamount to advertisement and come under the mischief of Circular no. 715 of the board

ACIT, TDS & SURVEY, NOIDA Vs M/s UTILITY POWERTECH LTD,ITAT DELHI BENCHE : "G" NEW DELHI

http://finance.groups.yahoo.com/group/ICAI_CIRC_MEERUT_CA/message/24118

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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17 March 2013 Fees for seminar is neither professional or technical in nature. Very rarely it is a case of advertisement.
For example say a seminar on Budget it is exchange of views and opinions and throwing light on the subject and participants pay fees for attending the seminar which also includes cost of food and stationery provided. Therefore TDS is not required to be deducted as it does not attract any section.