Franchisee fees
(Guest)
What is the treatment of franchisee fee under TDS . Is it comes under 94H or 94J ?
C.A. Roshan Das
(Others)
(196 Points)
Replied 27 December 2016
Hi,
In franchise model there may exist principal to principal relation between franchisor and franchisee. Franchisee fee if payable or paid for sharing or using the trademark / service mark / Copyright/ logo/ Brand name then you need to withhold TDS u/s 194 J.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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