Section?


This query is : Resolved 

(Querist)
16 February 2016 I have to deduct TDS on advertisement exp.Under which section it falls 194C or 194J?

16 February 2016 Dear
It falls under section 194C.

16 February 2016 If payments in the nature of payment made in pursuance of a contract for carrying out any work.(paper advt,etc) Accordingly, provisions of section 194C will apply in such cases. Please refer Circular No. 715, dated 08/08/1995.

Where an advertising agency makes payments for professional services to a film artist such as an actor, a Cameraman, a director etc, tax will be deducted at the rate of 10%. Please refer Circular No. 714, dated 03/08/1995.

Deduct TDS as per your case


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