Tds for payment to just dial ltd

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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 PLS TELL NATURE OF PAYMENT


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Querist : Anonymous

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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%

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Querist : Anonymous

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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?

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Querist : Anonymous

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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.


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