19 May 2022
as based on ,The payments made to various artists participating in reality TV shows as guests or judges are liable for Tax Deduction at Source (TDS) under Section 194(C) and not Section 194J, according to an ITAT order. In Malayalam Communications Ltd. v. ITO, the Cochin Bench of Income Tax Appellate Tribunal (ITAT) had ruled last year that the services rendered by the artists on reality shows of the assessee were not covered by professional services as defined under Section 194J. can we deduct TDS U/S 194C
19 May 2022
TDS to be deducted under section 194C on the ground that these payments were made as per the agreement entered into with the artists for production of the programmes meant for telecast by the assessee
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