This discussion addresses a query regarding Tax Deducted at Source (TDS) on a payment of £80,000 for drawing pictures for a Class 1 book. The user is unsure whether to apply Section 194C or 194J of the Income Tax Act for TDS deduction, especially in the absence of a written agreement. The advice provided suggests deducting TDS under Section 194J.
24 July 2025
Sir/Madam, I got a Bill for amount 80,000/- for drawing some pictures for class 1 book. Now should I deduct TDS for which section 194C or 194J? There are no written agreement.