TDS

This query is : Resolved

Share Report Follow Query Ask a Query

$urendra kirodiwal

$urendra kirodiwal (Querist)
Follow

24 December 2016 Tds on Amount paid for painting, Art work, logo painting is come under 194C or 194J.....?

VIPIN GUPTA

VIPIN GUPTA (Expert)
Follow

24 December 2016 194 C if proprietor ship 1 % other wise 2%

$urendra kirodiwal

$urendra kirodiwal (Querist)
Follow

24 December 2016 Ur mean this is contract and not professional service

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

27 July 2025 Yes, exactly!

**Payment for painting, artwork, or logo painting is generally treated as a contract for work (like a job contract),** so:

* **Section 194C** applies (TDS on payment to contractors).
* The rate is **1% for individual/HUF proprietorship** and **2% for others (like companies).**

It's **not considered professional fees under 194J** because this is treated as a contract work/service, not professional consultancy or technical service.

If the painter is a professional artist (like a registered artist providing artistic consultancy or services), then 194J might be applicable. But usually, painting and artwork payments are under 194C.

---

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now