This discussion addresses the applicability of Tax Deducted at Source (TDS) on payments made to the Quality Council of India (QCI). Specifically, it questions whether TDS is applicable to accreditation application fees and honorarium payments. The user is seeking guidance on whether Section 194J or 194JB of the Income Tax Act would apply, with a suggestion to deduct TDS under Section 194JB for safety.
I want to know the TDS applicability of payments made to the QCI in respect of application fee for first accreditation and fee paid as honorarium. if yes, whether TDS would be applicable under section 194 J or 194 JB (Fee for technical service)?.
07 February 2022
Sir, I want to know the TDS applicability of payments made to the QCI in respect of application fee for first accreditation and fee paid as honorarium. if yes, whether TDS would be applicable under section 194 J or 194 JB (Fee for technical service)?.