TDS on association welfare fees

This query is : Resolved 

19 April 2024 we have paid 10 lacs to the kakinada port stevdores association, kakinada . amt is calculated as % of total quantity (material) handled during the year.

There is confusion regarding deduction of TDS at sournce ?
which section and what rate ?

19 April 2024 TDS not applicable on association contribution by the members.


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