TDS under which section

as sponsership is made with some future interest as per contract, so TDS would be applicable as per contract, 

view of other members are also solicited.

In contract there has been a specific clause mentioned regarding Sponsorship payment which says" Any payment...............................................to an association or school or colleges. It nowhere talks about Individuals .

But anyways thanks for the reply Mr Sharma. As usual Ur gr8.

and thanks 2 sunny also.

I went through section 194J and felt more confident about it and made the payment accordingly by deducting @ 10%

Regards,

Rahul