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Is tds applicable?

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(Querist)
21 February 2015 Fees for training programme on 'urban poverty alleviation and housing ' to 4 experts (individually 26,500). Does this transaction attract Tds?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 February 2015 As the payment individually is less than 30,000 no TDS applicable.
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Rupesh Jain

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Rupesh Jain (Expert)
21 February 2015 payment make by single person to single person then tds will be applicable.
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