Tds

Knowledge resource 1029 views 2 replies

APURV DAGA

Finance Professional

29 Points Posted on 21 May 2013

pls advs that an artist for eg a singer / dancer , would come under the purview of 194j or 194c tds section , have got conflicting information some say say that if contracted then the artist comes under the purview of 194c ( 2 % ) tds and if not contracted then the artist comes under the purview of 194j ( 10 % )

Replies (2)

Devendra

Chartered Accountant

4780 Points Posted on 22 May 2013

Following are the professionals who need to pay TDS on their professional income:

Technical Consultants
Lawyer
Engineers
Medical Professionals
Chartered Accountants
Architect
Interior Decorator
Publisher
The Bonafide Representative who is not the employee of the company
Film stars including actors, directors, music composers, art and dance directors, technicians, editors, singers, lyricists, story writers, dialogue makers, cameraman, dress designers etc.
Professionals of IT
Company Secretary

The above explanation includes singers / dancers, therefore TDS u/s 194J is to be dedcuted on the payments made to Singers / Dancers.

Regards,

Devendra Kulkarni

bujjulu

e-TDS + IT return filer Hyderabad

731 Points Posted on 22 May 2013

To me the criteria is verify whether that particular dancer is using his/her expertise to achieve a pre-defined goal and the implementation part is left to the artists expertise. (194J)

If the organisers decide what the singer / dancer should do / not do then it is a contract.(194C)