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Tds on club membership fee

SUPARAS JAIN (Senior GM Accounts)     12 June 2015

Senior GM Accounts 
 27 points

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Please guide, is TDS to be deducted on Payment towards Club Membership Fee. As far as section 194C is concerned, it is clear, TDS to be done for carrying out any work, which is limited to any work,which on being out culminates in to a product result ( East India Hotels-vs-CBDT 320 ITR 526 (Bom)). 


And as per section 194J, for professional services or any technical services provided, royalty and any sume referred to in clause (va) of section 28. Professional services are defined in section 44AA and tchnicals services and Roayalty are defined in seciton 9


Dear Member, please advice, is it correct not to TDS on club membership fee, I am not finding any reported case law in this subject.



Suparas Jain

9422333685/ 9483501344

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