Tds applicability on attending conference

[Sushil Gupta]

Whether TDS Provision is applicable on any fees paid by any company for attending any conference by its employees where conference is not restricted to company employees

AI Summary

TDS Not Applicable for Open Conferences; May Apply if Event is Exclusive Training for Client Under Section 194J. A query was raised regarding the applicability of Tax Deducted at Source (TDS) on fees paid by a company for its employees to attend a conference not limited to company employees. The response clarified that TDS provisions do not apply if the conference is open to any participant and not specifically organized for the payer. However, if the conference is organized by a professional or technical person specifically for the client to provide education and training, it may be considered a 'works contract' or 'fees for professional or technical services,' potentially subject to TDS.