TDS On champer

This query is : Resolved 

29 February 2024 Dear Experts,
1 A company is remitting the specified amount which is more than Rs 1.00 Lakh, to its business champers of society.
2 It was paid towards membership fees.
3 Whether the TDS will attract?
4 If so, under which section?
5 Pls clarify

29 February 2024 TDS not applicable on membership fees.



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