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

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.