Tds on conference exp

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parth (Querist)
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20 May 2014 My client has paid registration charges to the party who have conducted the conference, Rs 40,000. whether TDS needs to be deducted if yes under which section?

Sandeep Dharar

Sandeep Dharar (Expert)
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20 May 2014 TDS should b deducted u/s 194C.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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20 May 2014 When attending a conference,which is not specially organized for payer, and is open to any participant, there is no contract for carrying out any work or for rendering professional or technical services. Therefore, TDS provisions should not apply. However, if a professional or technical person organize conference specially for client to impart eduction and training to clients employees/ associates, then there can be either payment for a 'works contract' or 'fees for professional or technical services' depending on nature of service. Even if some other persons are allowed to participate, that may not change the nature. In such cases, whether 194C or 194J is to be applied shall depend on the facts of the case.

Source http://www.taxmanagementindia.com/web/view_discussions_detail.asp?ID=985

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