Tds on participate fee

This query is : Resolved

vipin (Querist)
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19 February 2024 we are paying advance for XYZ for participate fee for Asian brake conference .what tds rate and section apply? please explain in detail.

Manish

Manish (Expert)
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19 February 2024 TDS not applicable.

vipin

vipin (Querist)
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20 February 2024 company organize this event. and charge for this Rs.1.5 lakh.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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27 July 2025 Regarding TDS on participation fee paid as advance for the Asian Brake Conference:

* If you are paying **participation or registration fees** to attend an event (like a conference, seminar, or exhibition), **this is usually a payment for admission or registration**, not for services rendered.
* Such fees are generally **NOT subject to TDS** because it is neither a professional service fee nor a contract payment.

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### What if the fee is for sponsorship or promotional services?

* If the payment is **for sponsorship or advertising/ promotion**, then TDS under **Section 194C (contractor)** or **194J (professional/ technical services)** may apply.
* But simple participation or delegate fees typically do not attract TDS.

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### Your case:

* You are paying advance to XYZ for participation in the Asian Brake Conference.
* If XYZ is just charging participation/registration fee, **no TDS deduction is required**.
* If XYZ is providing some services (like organizing or sponsorship), TDS may apply under relevant sections.

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### Summary:

| Payment Type | TDS Applicability | Section | Rate |
| ------------------------------ | ----------------- | --------- | ------------ |
| Participation/Registration fee | No TDS required | N/A | N/A |
| Sponsorship / Event services | TDS applicable | 194C/194J | As per rates |

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If you can share the exact nature of the payment (participation only or services included), I can help you determine more precisely.

Would you like me to help draft a TDS note on this?

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