TDS applicability on payment to chief Guest for inaugural ceremony

This query is : Resolved 

19 May 2022 What is the applicability of TDS on payment to a actor/other person on behalf of inaugural function.

19 May 2022 10% TDS applicable under section 194JB

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 It's professional service only to avoid any dispute deduct TDS as per 194J.

19 May 2022 in this case recipient has also in the preview of GST, if he has earned in excess of Rs.20 in an year lakh isn't it.

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

19 May 2022 Its not a telecast program, its only payment for inaugural function.

19 May 2022 Deduct TDS u/s 194J then.


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