Tds on membership fee
This query is : Resolved
14 January 2016
IS TDS APPLICABLE FOR ANNUAL MEMBERSHIP SUBSCRIPTION OF CONFEDERATION OF INDIAN INDUSTRY?
14 January 2016
PLEASE ANSWER ANYONE
27 July 2025
Regarding TDS on **annual membership fees** paid to bodies like the **Confederation of Indian Industry (CII)**:
* Generally, **membership fees paid to such bodies** are **not subject to TDS** under normal circumstances because these are **not payments for services** rendered but for membership.
* However, if the membership fee includes any **service component or benefits** that could be treated as **fees for professional or technical services**, then **TDS under section 194J (Professional fees)** might apply.
* Usually, CII membership fees are considered **non-taxable for TDS** purposes as they are subscription fees.
**So, TDS is typically NOT deductible on annual membership fees paid to CII.**
If the payment includes other services like training, consultancy, or similar, then those components might attract TDS.
* Generally, **membership fees paid to such bodies** are **not subject to TDS** under normal circumstances because these are **not payments for services** rendered but for membership.
* However, if the membership fee includes any **service component or benefits** that could be treated as **fees for professional or technical services**, then **TDS under section 194J (Professional fees)** might apply.
* Usually, CII membership fees are considered **non-taxable for TDS** purposes as they are subscription fees.
**So, TDS is typically NOT deductible on annual membership fees paid to CII.**
If the payment includes other services like training, consultancy, or similar, then those components might attract TDS.
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