TDS on membership fee

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Should TDS be deducted while paying membership fee for exhibition?
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TDS on membership fees is applicable u/s 194C if it is in the nature of advertisement or sponsorship (subject to minimum amount spent)

The rate of deduction is 1% or 2% based on the nature of deductee

Membership fee paid to an association/ club does not fall under provision of Tax Deduction at Source.

Therefore no TDS could be applicable on membership fee paid/payable.
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