Query on tax deduction at source

Dear Experts

Does membership fee payable to FAI - Fertiliser Association of India attract tax deduction at source ? If yes under section 194C or 194J.

Regards,

Replies (3)
Quick Summary
This discussion explores whether Tax Deduction at Source (TDS) applies to membership fees paid to the Fertiliser Association of India (FAI). While one expert suggests TDS is not applicable, another advises it falls under Section 194J at a 10% rate, recommending confirmation with the payee. The rationale behind confirming with the payee is debated, with the consensus being that the payer is responsible for determining TDS applicability.

TDS is not applicable in case of membership fees paid. No need to deduct TDS.

Tds is applicable under section 194J at the rate 10% .

You may contact the payee and confirm before deducting the tds

Sir

What is the rationale for contacting the payee. The payee cannot state / dictate provisions of law. The payer should decide if to deduct or not. Otherwise the payer will be at default, not payee.

Regards

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details