07 May 2016
Dear Experts,
I have received a bill from advertisement agency by charging 100,000 as space allotted to news paper and adding 5% commission 5,000.
total bill value is 105,000/-
Please clarify i have to deduct tds u/s 194H for 5000/- or u/s 194C for 105,000/-
07 May 2016
Dear Querist, In the case mentioned by you, substantial part is comprised of the nature of advertising expense, hence it is recommended that you deduct u/s 194C on the whole amount of Rs.1,05,000/-.
CAclubindia
