Tds on sponsorship

Our company is a pvt ltd company. we are organising a marathon. for this purpose we have obtained various sponsors. Sponsership is by way of Displaying their name on the T shirts of the participants. Can i pls know is TDS deductible on the Same?

If yes under wat section?

Also Circular no 715 mentions "....in the case of sponsorship for debates, seminars and other functions held in colleges, schools and associations..." therefore ours will not be covererd u/s 194 C? pls verify