https://www.taxtmi.com/forum/issue?id=1691 Honorarium is distinguished from professional or technical fees as typically voluntary, non-contractual payments made as a mark of regard rather than consideration for services. Because honorarium ordinarily does not constitute fees subject to withholding, it is not automatically covered by the tax deduction rules applicable to professional or technical payments. Tax authorities may nonetheless recharacterise recurring or regular honoraria as fees, triggering withholding obligations and potential disallowance for failure to deduct; consequently, precautionary tax deduction on honorarium is recommended to avoid disputes. en-us Sat, 09 Jan 2010 22:14:13 +0530 Thu, 23 Jan 2025 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1691 Honorarium is distinguished from professional or technical fees as typically voluntary, non-contractual payments made as a mark of regard rather than consideration for services. Because honorarium ordinarily does not constitute fees subject to withholding, it is not automatically covered by the tax deduction rules applicable to professional or technical payments. Tax authorities may nonetheless recharacterise recurring or regular honoraria as fees, triggering withholding obligations and potential disallowance for failure to deduct; consequently, precautionary tax deduction on honorarium is recommended to avoid disputes. Discussion-Forum Income Tax Sat, 09 Jan 2010 22:14:13 +0530 https://www.taxtmi.com/forum/issue?id=1691