24 April 2012
Payment made to association may be in the nature a contribution or subscription. In such a case TDS is not required to be deducted. . For getting proper reply please mention the purpose and amount paid. .
25 April 2012
In my view, the subscription has been given to a mutual organisation which is working exclusively for the purpose of business and such exempt. . However, Section 40A(3), would be attracted as expenditure has been incurred in cash. .