Tds on participate fee
This query is : Resolved
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.
20 February 2024
company organize this event. and charge for this Rs.1.5 lakh.
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.
---
### 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.
---
### 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.
---
### 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 |
---
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?
* 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.
---
### 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.
---
### 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.
---
### 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 |
---
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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