Tds for payment to just dial ltd


This query is : Resolved 

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
29 May 2013 Am I liable to deduct TDS for payment to Just Dial Ltd.At what rate i should deduct tds & which section will be applicable for TDS

payment is made for displaying our companies name.add,etc in Just Dial directory

Rupesh Jain (Expert)
29 May 2013 PLS TELL NATURE OF PAYMENT


Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
29 May 2013 Am I liable to deduct TDS for payment to Just Dial Ltd.At what rate i should deduct tds & which section will be applicable for TDS

payment is made for displaying our companies name.add,etc in Just Dial directory

29 May 2013 Section 194J applies @ 10%

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
29 May 2013 but tushar Sir it will be one type of advertising exps, so how professional charges will be applicable??

29 May 2013 Yes, i agree that you are paying for advertisements on Just Dial Directory. But, still you are hiring their Professional Services, na?

29 May 2013 However, is this payment below 30k?

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
29 May 2013 no its 54000/-

29 May 2013 Advertisemnet contract

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


29 May 2013 Yes, Thanks Ganeshanbabu for updating me.

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.]

29 May 2013 Yes,,sir,

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.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details