is tds applicable on club membership fees for becoming member in club

[deepak kathuria]

Dear Sir

Please reply is tds applicable on club membership fees paid by employer for its director for becoming member in club

[Ganeshan Kalyani]

In my view, Tds is not applicable.

AI Summary

Tax Deduction at Source: employer-paid club membership fees for a director are not treated as subject to TDS. Whether Tax Deduction at Source applies to club membership fees paid by an employer for its director; the expressed operative position is that such employer-paid club membership fees do not attract TDS.