Tds applicability on attending conference

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..... Tds applicability on attending conference
Query (Issue) Started By: - sushil gupta Dated:- 24-12-2008 Last Reply Date:- 25-12-2008 Income Tax
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Income Tax
Whether TDS Provision .....

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..... is applicable on any fees paid by any company for attending any conference by its employees where conference is not restricted to company employees Reply By DEV KUMAR KOTHARI: The Reply: When attendi .....

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..... ng a conference,which is not specially organized for payer, and is open to any participant, there is no contract for carrying out any work or for rendering professional or technical services. Therefor .....

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..... e, TDS provisions should not apply. However, if a professional or technical person organize conference specially for client to impart eduction and training to clients employees/ associates, then there .....

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..... can be either payment for a 'works contract' or 'fees for professional or technical services' depending on nature of service. Even if some other persons are allowed to participate, that may not chang .....

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..... e the nature.
Discussion Forum - Knowledge Sharing .....

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