Tds on advertisement

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This query is : Resolved

shalin (Querist)

14 October 2013 I would like to know which section of tds(i.e 194C or 194J) would be applicable when payment is made to company giving advertisement service.. under section 194C it is provided that work include advertisement but the same is provided under section 194J that professional service includes advertising... so i am little bit of confused..

THANX

Ganeshbabu K

Ganeshbabu K (Expert)

14 October 2013 194C applicable for payment towards advertising contracts
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however if you made any payments for professional service like (ad film shooting,photo shoot,or animation presentation)it will be professional charge and 194J will be applicable

CA Pallav Singhania

CA Pallav Singhania (Expert)

14 October 2013 194C is applicable in the case of advertising contract at the prescribed rates..

Whereas U/S 194J Professional services specified Law, Medicine, Engineers, Professional consultancy,Advertising {Here advertisement refers to consultancy relating advertisement and not the payment for advertisement media, Amount paid towards advertisement to get an ad film prepared or an advertisement designed, then it shall be come under 194C}.

regards,

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