Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Income Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

TDS on sponsorship, Income Tax

Issue Id: - 109370
Dated: 3-11-2015
By:- sanjay gupta

TDS on sponsorship


  • Contents

Our company paying sponsorship payment to an association. Whether tds is applicable u/s 194C or not?

Similarly we are participating in exhibition etc. The payment of participation fee is also liable for tds u/s 194C. pl. clarify.

Posts / Replies

Showing Replies 1 to 1 of 1 Records

Page: 1


1 Dated: 15-11-2015
By:- Ganeshan Kalyani

Sponsorship is an activity which is in the nature of Advertisement and therefore, TDS is required to be deducted under section 194C.

Participation fee is not for any service to be received. It is just a kind of permission sought to participate in the exhibition and therefore in my view TDS should not be deductible in this case.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates