We are sending some employees for attending conference, payment made is about Rs 20000. Will it attract TDS u/s 194J ?
We are sending some employees for attending conference, payment made is about Rs 20000. Will it attract TDS u/s 194J ?
you say you are sending employees for conference hence the expense is of a travel nature and hence no TDS and the room rent including food also does not attract TDS under 194 I as the amout involved is Rs 20000/=
It is basically fees paid for organizing conference including attending exhibition & site visit.
Is this a bill from the event manager ? If so then get his PAN and deduct TDS U/s 194C
Yes, I Agree with Mr. Sivaram you must deduct TDS U/s 194 C Payments to resident contractors and subcontractors
For Event Manager the deduction is u/s 194 J (Managerial services). However, for each individual payments like transportation, hotel, catering etc., it is u/s 194C.
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