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TDS

This query is : Resolved 

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

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

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

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.

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