Tds on seminar fee

This query is : Resolved

Akant Khandelwal (Querist)
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08 April 2015 dear sir please suggest whether tds will be deducted for seminar participation fee paid by company for participation of there employees in open seminar organized by outside party

Kaushik Joshi

Kaushik Joshi (Expert)
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08 April 2015 Dear Akant,
Kindly give a detailed description of the nature of transaction.

CA. SHIVA SHANKARA R. SHETTY

CA. SHIVA SHANKARA R. SHETTY (Expert)
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08 April 2015 None of the sections ask you, to deduct tds from seminar fee. In the absence of specific section, you cannot deduct the tds.

So, tds is not applicable for seminar fee.

However, in case the company has specific contract with organizer, then tds u/s. 194C applies.