TDS
This query is : Resolved
$urendra kirodiwal
(Querist)
24 December 2016
Tds on Amount paid for painting, Art work, logo painting is come under 194C or 194J.....?
VIPIN GUPTA
(Expert)
24 December 2016
194 C if proprietor ship 1 % other wise 2%
$urendra kirodiwal
(Querist)
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.
---
**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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