TaxTMI 
TaxTMI 
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
TDS Deduction
10 Feb 2012 
2 Replies 
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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. (AI Summary)
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. (AI Summary)