Tds for payment to just dial ltd
Querist : Anonymous
payment is made for displaying our companies name.add,etc in Just Dial directory
Querist : Anonymous
payment is made for displaying our companies name.add,etc in Just Dial directory
Querist : Anonymous
Querist : Anonymous
TDS applicable 194C
if single bill exceeds 30000 or total credits in financial year exceeds 75000
tds is to be deductable @2% as justdial is a company
Pls find below the inclusive list under section 194C:
(iv) "work" shall include—
(a) advertising;
(b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting;
(c) carriage of goods or passengers by any mode of transport other than by railways;
(d) catering;
(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,
but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.]
Please refer
Circular : No. 714, dated 3-8-1995
Scope and meaning of ‘advertising’ -
Regarding the scope and meaning of the term ‘advertising’ used in section 194C(1), it is clarified that advertising may be in print or electronic media, i.e., in newspapers, periodicals, radio, television, etc. In such cases, tax will be deducted at the rate of 1 per cent of the payment made for advertising including production of programmes for such broadcasting and telecasting to be used in such advertising. In all other cases of work of broadcasting and telecasting including production of programmes for such broadcasting and telecasting, where advertising is not involved, tax will be deducted at the rate of 2 per cent of the sum—Circular : No. 714, dated 3-8-1995.
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