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TDS RATE AND U/S ON PARTICIPATION FEES

This query is : Resolved 

05 February 2021 Dear Expert
I have received a bill from Company for the following charges.
Participation Fees for
Training Conference - Rs. 100000/-

Add : Goods & Service Tax @18.% - Rs. 18000/-

Total - Rs. 118000/-

I want to know that under what section Tds has to be deducted on this bill.


Regards,

06 February 2021 Usually no TDS deducted on participation fees.


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