https://www.taxtmi.com/forum/issue?id=985 TDS applicability on payments for conference attendance turns on the nature of the engagement: fees for attendance at publicly open conferences not organised for the payer ordinarily do not attract TDS provisions, because no contract to perform work or render professional or technical services arises. Conversely, where a conference is organised specifically to provide education or training to a particular client's employees, the payment may be characterised as a works contract or as fees for professional or technical services, and thus may attract TDS. en-us Wed, 24 Dec 2008 21:43:18 +0530 Thu, 23 Jan 2025 15:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=985 TDS applicability on payments for conference attendance turns on the nature of the engagement: fees for attendance at publicly open conferences not organised for the payer ordinarily do not attract TDS provisions, because no contract to perform work or render professional or technical services arises. Conversely, where a conference is organised specifically to provide education or training to a particular client's employees, the payment may be characterised as a works contract or as fees for professional or technical services, and thus may attract TDS. Discussion-Forum Income Tax Wed, 24 Dec 2008 21:43:18 +0530 https://www.taxtmi.com/forum/issue?id=985