TDS Applicablility


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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.


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