Tds on participate fee

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This query is : Resolved

Quick Summary

Generally, TDS is not applicable on simple participation or registration fees for events like conferences, as these are considered payments for admission, not services. However, if the fee includes sponsorship or promotional services, TDS under Section 194C or 194J may apply. The exact nature of the payment to the event organiser is crucial in determining TDS liability.

vipin

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

(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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