Applicability of tds on payment for trade shows.

Mukesh (Paid Assistant) (27 Points)

08 November 2013  

Hi,

Are there any TDS provisions applicable for any payment made by a company to institutions by the name of Sponsorships to either organize a trade show where buy people get to see the products offered by the company or some person from a company speaks on some topic on some technology etc. 

Does this qualify as 'advertising' u/s194C?