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Tds on payment made to gym

This query is : Resolved 
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(Querist)
05 April 2012 Is tds applicable on payment made to fitness gym. The expense debited to director account and not company account. pls clarify.
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
05 April 2012 Exepnses debited to director/s personal a/c has nothing to do with the appicability of TDS, but payment made to Fitness Gym is not liable for TDS.
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