Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Articles SMS News Highlights
Discussions Forum
Home Forum Income Tax
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Tds applicability on attending conference, Income Tax

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

  • Contents

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

Posts / Replies

Showing Replies 1 to 1 of 1 Records

1 Dated: 25-12-2008
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.


Old Query - New Comments are closed.

← Previous Next →

Recent / Latest:
Discussion Forum
what is new what is new

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version