TDS on membership fee
gayathri maruwada (86 Points)
18 December 2019
Should TDS be deducted while paying membership fee for exhibition?
3 Replies
Sri Hari Kannan
(Practicing Chartered Accountant)
(36 Points)
Replied 18 December 2019
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
Kapadia Pravin
(17264 Points)
Replied 18 December 2019
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.
Therefore no TDS could be applicable on membership fee paid/payable.
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