https://www.taxtmi.com/forum/issue?id=4608 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. en-us Tue, 28 Aug 2012 16:44:03 +0530 Thu, 23 Jan 2025 15:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4608 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. Discussion-Forum Income Tax Tue, 28 Aug 2012 16:44:03 +0530 https://www.taxtmi.com/forum/issue?id=4608