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Tds on Advertisement exp

Amit (Accounts ) (526 Points)

15 April 2021

We do Rs 20,000/- per month payment to google for Advertisement of website promotion.

Does this Payment attract Tds ?

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7 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 15 April 2021

There are two sections to deduct TDS on advertising one u/s 194J and second u/s 194C. 194J is applicable when you give an amount to professional to prepare advertisement for you and 194C is applicable only when you make a contract with a person to publish your advertisement.

I think then 194C will applicable

1 Like

Susmita Dutta, CA , CPA (CA ) (2141 Points)
Replied 15 April 2021

Yes,TDS @ 2% under section 194C is deductible on the advertisement through Google.

Amit (Accounts ) (526 Points)
Replied 15 April 2021

Thank you

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 15 April 2021

Your welcome

pratik jain (10 Points)
Replied 15 April 2021

Here to TDS will be deducted when the aggregate amount exceeds 100000.. so TDS is to be deducted from 5th month onwards... this will not make any difference but it will will ease your cash flow for initial 4 month's