TDS on advertisement/sales promotion

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If the amount is paid to college for display abt our bs in their magazine is tds applicable?
Replies (4)
yes it's applicable
as per GST purview sponsorship is exempted only fir sporting events not else .
TDS applicability depends upon you contract with college ...
periodical basis then 194C apply
but wen the schools have exemption u/s 10(23C) then y tds?
schools exemption for education not sponsorship


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