Applicability of TDS on Public Seminar Participation Fee

[A Wilson]

Can anybody tell with reference section/Relevant Notification/Quoting Case Laws for this issue relating to TDS on Seminar Participation Fee

We are going to pay Participation Fee to an Association for Open Seminar conducted by them in their premises. Fee around Rs.4050/-.

Already we have sponsored Some Programme of this Association and tds has been deducted u/s. 194C. So the limit already exceeded

[CAGOPALJI AGRAWAL]

Unless it is sponsorship of seminar which could be treated as advertisement,  No tds would be deducted. Of course if you have sponsored the programme, then the contract might of tantamount to advertisement and come under the mischief of Circular no. 715 of the board.

[A Wilson]

Thank you Sir for your immediate reply

[Guest]

Dear Sir,

Participation fee for delegation to Hannover tds applicability what section sir ?

AI Summary

TDS on seminar fees may apply if participation is treated as sponsorship constituting advertisement; otherwise no deduction required. The query asks whether TDS must be deducted on a seminar participation fee paid to an association, given prior sponsorships. A tax practitioner advised that ordinary participation fees do not attract TDS, but where payments or sponsorships are characterisable as advertisement or contracts for services they may fall under administrative guidance and statutory TDS provisions, making withholding obligatory; the legal characterisation of the payment is determinative.