TDS on event management company

Dear Members

Please tell me the section & reason under which tds will be deducted when payment made to an event mangement company who organised a competition.

Thanks in advance

Replies (2)

Hi, in my opinion TDS will be deducted u/s 194C as event management company provides services and entire responsibility of carrying out the work is being entrusted to them . 

Tds to be deducted U/s 194c @ 1% 

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