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RATE OF TDS FOR MOTIVATION SPEAKER PAYMENT??

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(Querist)
18 January 2024 Our company organize an event of motivation speaker program for staff and partner, he raised an invoice + 18% and mentioned " Consultancy Fees" on invoice.

Please tell me much tds deduction on this payment. 2% or 10%.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
19 January 2024 10% TDS applicable on such payment.

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