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NASSCOM Subscription

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07 June 2021 Is the payment to NASSCOM yearly subscription fee 50,000/- attracts for TDS deduction . If what rate of Tax is to be deducted - Telangana State
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
07 June 2021 TDS not applicable.

As such, on the basis of “Principle of Mutuality”, in our opinion, Tax deduction at Source (TDS) is not applicable in case of Application Fee, Membership Fees & Subscription Fees paid by the Members and Associates.
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