TDS on semiar Fees

I Think TDS shud b deducted............

U/S

194J, PROFESSIONAL CHARGES.

Dear Sandeep,

Exact answer will depend upon the nature of payment - but for ur reference

In the case of sponsorship for debates, seminars and other functions held in colleges, schools and associations with a view to earn publicity through display of banners, etc., put up by the organisers, the agreement of sponsorship is in essence an agree­ment for carrying out a work of advertisement. Therefore, provi­sions of section 194C will apply. Circular 715