The amount collected by International Garment Fair Association from its participants for participating in the fairs are on account of ‘Fair Participation Charges’. This amount is some sort a subscription or entrée fee for participation. This amount is collected from the participants for providing various exhibitory, indirect Mass publicity, coordination infrastructure and other facilities. This is not a ‘Rent’, therefore no TDS is required by deducted on these payments. This also does not falls in the definition of Contract as defined under section 194©. Therefore No TDS is required to be deducted on the participation Fee. For Advertisement fee TDS Can be deducted. More over since inception of IGFA, we are showing this as participation fee and the payee should also account for these under participation fee or subscription.