Relevant TDS Section
This query is : Resolved
31 March 2009
Hi,
Can anyone tell me which TDS section is applicable for payment in respect of Public Relation Service?
Is it 194J or 194C?
Please answer this query as early as possible.
Thanks in advance.
Can anyone tell me which TDS section is applicable for payment in respect of Public Relation Service?
Is it 194J or 194C?
Please answer this query as early as possible.
Thanks in advance.
Taranjit Singh
(Expert)
31 March 2009
PUBLIC RELATIONS SERVICE
“public relations” includes strategic counseling based on industry, media and perception research, corporate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and promotions, events and communications and crisis communications; (section 65(86c) of the Finance Act, 1994)
“taxable service” means any service provided or to be provided to any person, by any other person, in relation to managing the public relations of such person, in any manner (section 65(105)(zzzs) of the Finance Act, 1994) Value of Taxable Service: The value of taxable service shall be the gross amount charged by the service provider for providing such service and the money value of any other consideration ( if any) received for providing such service. The value of taxable service shall be determined as per the provisions made under section 67 of the Finance Act, read with Service Tax (Determination of Value ) Rules, 2006
“public relations” includes strategic counseling based on industry, media and perception research, corporate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and promotions, events and communications and crisis communications; (section 65(86c) of the Finance Act, 1994)
“taxable service” means any service provided or to be provided to any person, by any other person, in relation to managing the public relations of such person, in any manner (section 65(105)(zzzs) of the Finance Act, 1994) Value of Taxable Service: The value of taxable service shall be the gross amount charged by the service provider for providing such service and the money value of any other consideration ( if any) received for providing such service. The value of taxable service shall be determined as per the provisions made under section 67 of the Finance Act, read with Service Tax (Determination of Value ) Rules, 2006
Taranjit Singh
(Expert)
31 March 2009
SECTION 194J
Deduction of tax at source - Fees for professional or technical services
Visit This Link, So this service should be covered under setion 194J. But if you have different views please reply me.....
https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2001ITAct/Circulars2001/cirsec194J.htm
Deduction of tax at source - Fees for professional or technical services
Visit This Link, So this service should be covered under setion 194J. But if you have different views please reply me.....
https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2001ITAct/Circulars2001/cirsec194J.htm
31 March 2009
Seems to Be 194J only.
CA. B.SRINIVASULU
(Expert)
31 March 2009
Section 194 J deals with fees for professional or techncial services.
Section 194 C deals with any type of contracts.
In your referred case you have mentioned payment is for Public relation service.
As per the income tax act Profession or technical services should be backed up by professional or technical qualifications as recognised by the body created under law.
Since Public relation service is not falling under the purview of profession or technical service automatically it will fall under general contracts.
Therefore Section 194C is applicable in your above referred case.
Section 194 J deals with fees for professional or techncial services.
Section 194 C deals with any type of contracts.
In your referred case you have mentioned payment is for Public relation service.
As per the income tax act Profession or technical services should be backed up by professional or technical qualifications as recognised by the body created under law.
Since Public relation service is not falling under the purview of profession or technical service automatically it will fall under general contracts.
Therefore Section 194C is applicable in your above referred case.
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