TDS on charges towards coordination & procurring permissions

[Sanjay Lakhotia]

We have hired an agency who provide services related to procuring various licenses/permissions (Local police NOC/IPRS/Novex etc) for an event. Can anybody pls advise TDS on such services?

About Agency:

Agency is a leading licensing agency specializing in event operational licenses.Their team of experts ensures that our events comply with all necessary regulations, delivering a seamless and stress-free experience.

AI Summary

TDS classification: treat agency licence procurement fees as professional or contractual services determining applicable deduction provision.
Whether TDS applies to fees for procuring licences depends on service characterisation: if classed as professional services (expert/advisory), the TDS provision for professional/technical services applies; if classed as contractual service, the contractual payments provision applies. Check thresholds for applicability based on aggregate payments and note that GST treatment affects the taxable base for TDS where applicable. Ambiguous classifications warrant specific tax advice.