Tds on participation fees

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Ravi Kiran (Querist)
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04 February 2013 Hi,

We have received invoice from IIM-Ahmedabad mentioning as Participation Fees.

Fees is charged by IIM-Ahmedabad is towards attending the course on Delivering Logistics solutions by our employee.

The structure of Fees is Rs 80000 + Service Tax.

Now my question is that whether TDS is applicable or not,If Yes than under which section tds should be deducted.

Regards,

Ravi K

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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04 February 2013 This is a course fee. TDS is not deductible.

Please refer-

http://finance.dir.groups.yahoo.com/group/ICAI_CIRC_MEERUT_CA/message/24051