TDS in case of Event Management Services
This query is : Resolved
16 November 2008
Dear all pls confirm event managemnt services are Professional services or contracting services? THIS IS FOR THE PURPOSE OF TDS MEANS AT WHAT RATE TDS SHOULD BE DEDUCTED BY OTHERS ON OUR INCOME IF WE ARE PROVIDING EVENT MANAGEMENT SERVICES . AT THE RATE OF 2% OR AT THE RATE OF 10%
CA Tilak Raj Sharma
(Expert)
17 November 2008
In my opinion it is covered by section 194C.
23 November 2008
pls provide any circular to teat it as contract how it fulfill condition/Definition of sec 194-c
27 July 2025
Regarding **TDS on Event Management Services**:
* Event management services are generally considered as **"contractual services"** and hence fall under **Section 194C (TDS on payments to contractors)**.
* So, the **TDS rate applicable is 1% (if payment is to an individual or HUF) or 2% (if payment is to others like companies or firms)** under Section 194C.
* It is **not treated as professional services** under Section 194J (which attracts 10% TDS).
---
### Why Section 194C?
* Section 194C covers payment to contractors for carrying out any work (including supply of labor for carrying out work).
* Event management involves organizing, arranging, and managing events which qualifies as a "work" contract.
---
### Circular/Authority
* CBDT has clarified in various instances (including in rulings and circulars) that event management contracts are covered under Section 194C.
* For example, CBDT Circular No. 715 dated 4-11-1994 mentions that any contract for work includes event management contracts.
---
### Summary:
| Service | Applicable TDS Section | TDS Rate |
| ------------------------ | ---------------------- | ---------------------------------- |
| Event Management Service | Section 194C | 1% (individual/HUF) or 2% (others) |
---
If you want, I can help locate exact circulars or rulings for your reference. Would you like that?
* Event management services are generally considered as **"contractual services"** and hence fall under **Section 194C (TDS on payments to contractors)**.
* So, the **TDS rate applicable is 1% (if payment is to an individual or HUF) or 2% (if payment is to others like companies or firms)** under Section 194C.
* It is **not treated as professional services** under Section 194J (which attracts 10% TDS).
---
### Why Section 194C?
* Section 194C covers payment to contractors for carrying out any work (including supply of labor for carrying out work).
* Event management involves organizing, arranging, and managing events which qualifies as a "work" contract.
---
### Circular/Authority
* CBDT has clarified in various instances (including in rulings and circulars) that event management contracts are covered under Section 194C.
* For example, CBDT Circular No. 715 dated 4-11-1994 mentions that any contract for work includes event management contracts.
---
### Summary:
| Service | Applicable TDS Section | TDS Rate |
| ------------------------ | ---------------------- | ---------------------------------- |
| Event Management Service | Section 194C | 1% (individual/HUF) or 2% (others) |
---
If you want, I can help locate exact circulars or rulings for your reference. Would you like that?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Transfer of Physical Stock Between Two Proprietorship Concerns
- MSME disclosure and disallowance
- Taxation of crypto futures in India Fy 2026- 2027
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
