Applicability of tds on payment for trade shows.

Hi,

Are there any TDS provisions applicable for any payment made by a company to institutions by the name of Sponsorships to either organize a trade show where buy people get to see the products offered by the company or some person from a company speaks on some topic on some technology etc. 

Does this qualify as 'advertising' u/s194C?

Replies (1)
Yes. 194c applies. It is a contract.

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