Tds on membership fee

This query is : Resolved

Rishabh Ahuja (Querist)
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29 March 2012 dear sir

there are two types of membership bill with us

one is where we get subscribed and get magazines and other stuffs

one is just paid as membership fee such as in a club where one has the right to avail services

which of these will be covered under tds ?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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29 March 2012 Non of the above will attract TDS.

Rishabh Ahuja

Rishabh Ahuja (Querist)
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29 March 2012 sir can u please explain me a bit in brief.
thanks

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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30 March 2012 Both the transactions are not covered under any section.
Subscription of magazine is simply a purchase transaction. Membership fees of club also does not require deduction of TDS.