Rotary club -- form 3cd

Friends/Seniors

Any views or thoughts please.

Regards,

Friends/Seniors

Any thoughts please.

Regards,

Friends/Seniors,

Any thoughts please.

Regards,

Friends/Seniors,

Any thoughts please.

Regards,

Since membership renewal fee is given to continue availing the services of a club as a member apart from subscripttion, i think it is of same nature as subscripttion being the cost for use of club services as in case of its non payment u may lose ur membership. So i think it shud be shown under point  21(a) of 3CD. 

Following link may help you:-

/articles/tax-audit-a-glance-part-iii-exhaustive-reporting-on-3cd-11305.asp#.VHcfdtKUeSp