New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

 
Discussions Forum
Home Forum Income Tax Month 12 2008 2008 (12) This
← Previous Next →
 

Tds applicability on attending conference - Income Tax

 
Issue Id: - 985
Dated: -24-12-2008
By:- sushil gupta
Tds applicability on attending conference

Whether TDS Provision is applicable on any fees paid by any company for attending any conference by its employees where conference is not restricted to company employees

Post Reply
 
Previous Posts
 


Dated: - 25-12-2008
By: - DEV KUMAR KOTHARI
When attending a conference,which is not specially organized for payer, and is open to any participant, there is no contract for carrying out any work or for rendering professional or technical services. Therefore, TDS provisions should not apply. However, if a professional or technical person organize conference specially for client to impart eduction and training to clients employees/ associates, then there can be either payment for a 'works contract' or 'fees for professional or technical services' depending on nature of service. Even if some other persons are allowed to participate, that may not change the nature.

 
 
Previous Next

 

what is new what is new

Updates Knowledge Sharing Subscription Communication Newsletters More Options




Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.