TDS Applicablility


This query is : Resolved 

Quick Summary
This discussion clarifies whether Tax Deducted at Source (TDS) applies to payments made to an Association of Persons (AOP) for organising employee events, such as an inter-company cricket competition. Generally, TDS is not applicable when payments are received from members of the AOP. However, if a similar event is organised by a private company, TDS would likely be applicable.

11 March 2024 State Chemical Industry Association (AOP under Income Tax Act) held Inter Company Cricket competition for Employees of Chemical & Pharma Companies in the state. It charges Rs.75000/- per company towards fees for tournament. Is TDS deductible.

11 March 2024 TDS not applicable in case of payment received from members of the AOP.

11 March 2024 Thank you Sir , Is the answer different , if sport event is organised by some private company.

12 March 2024 Yes, TDS applicable in such a case.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details