Tds on membership fees of house

how many tds applicable on membership fees of house

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can you elobrate

PLEASE HELP

 

TDS is not to be deducted on payment towards membership fees of a club. As according to sec-194j of IT Act, Tax to be deducted @ 10% on payment of professional fees or technical fees if it exceeds 30,000 in the whole year, but it is not applicabe for payment ofmembership fees.

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