Tds on exam fee collection and remittance

Neither payment of exam fees nor transfer of balance amount to HO is subject to TDS

Thanks for your immediate reply. Could you please share any notification or case law in this regard?

Thanks for your reply. In our case, there is no HO and Branch relationship. Both are different entities and having their own PAN.

Exam fees collected by the training center booked as income in their books and the payments to Institution is booked as expense.

Under this circumstances, to claim the payments made to the Institution as expenses in the books of training center, please clarify the necessity to deduct TDS.

No, since neither instutution is working as agent nor as professional to attract TDS