tds on exibition fees at what rate ?

First of all as per new ammendment, Education cess and Secondry E.cess not Applicable w.e.f. 01-04-2009.

Exhibition Fees paid is of the nature of advertising nature and is chargeable @ 1.133%, if paid to company and  @ 1% if paid to individual or HUF, because education cess & surcharge shall not be applicable to payment made to individual & HUF Only as per new finance act, 2009 amendment.

regards,

ratan 

it is 1% and no Education cess or sucharge is applicable from 1st oct, 09

thnks

TDS is to be deducted as per the rate applicable for advertisements U/s 194 c