Would the provisions of TDS u/s 94C (catering) attracted for the payments made to a party for arranging 'Conference Lunch'..??
Prabeer
(B. COM (H) CA & CS Final)
(5484 Points)
Replied 19 February 2011
pls provide the text from the section..
Pankaj Arora
(Learner)
(3134 Points)
Replied 19 February 2011
Explanation III.--For the purposes of this section, the expression " work " shall also include-- (a) advertising; (b) broadcasting and telecasting including production of programmer for such broadcasting or telecasting; (c) carriage of goods and passengers by any mode of transport other than by railways; (d) catering.