Generally, TDS is not deducted on annual membership subscription fees. However, there are exceptions, particularly if the payment is for professional services or made to non-residents. Memberships solely for facility access, like a gym, typically don't attract TDS, but the specifics of the subscription agreement are key.
05 April 2025
TDS is not commonly deducted on annual membership subscriptions unless specific conditions apply, such as payments made for professional services or to non-residents. Some memberships, such as those that involve only access to facilities (like a gym or sports club), do not generally attract TDS, but the nature of the subscription and contract matters.