TDS Deduction

[Avinash Bhavsar]

Dear Sir,

Our Director is a member of a club the Club Memebr Ship charges Rs.55000/- we are going to pay this amount the TDS is duduct or not pls clarify.

Warm Regards,

Avinash Bhavsar

[Vishal Jain]

TDS not to be deducted as Club Member Fees, however it is regarding Advertisment or contract then need to deduct.

[Vivek Harsh]

No liability to deduct TDS on Club membership fees.

AI Summary

TDS on club membership: generally not deductible unless payments are for advertisement or contractual services. Membership subscription paid to a club as a bona fide club membership fee does not attract TDS; TDS is required only if the payment is in substance consideration for services such as advertisement or contractual work, so the payer should characterise the payment and retain documentation to determine withholding obligations.