Query on tax deduction at source

This discussion explores whether Tax Deduction at Source (TDS) applies to membership fees paid to the Fertiliser Association of India (FAI). While one expert suggests TDS is not applicable, another advises it falls under Section 194J at a 10% rate, recommending confirmation with the payee. The rationale behind confirming with the payee is debated, with the consensus being that the payer is responsible for determining TDS applicability.