Tds on event management / catering / photography services

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This query is : Resolved

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TDS on event management, catering, and photography services is generally under section 194C as contractual services, not 194J professional services, since they are not specified professions under 44AA.

JIGNESH KRISHNAKANT KAPADIA

JIGNESH KRISHNAKANT KAPADIA (Querist)
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29 February 2020 Sir / Madam,

My view is that tds in respect of services rendered by event management / catering service provider / Photographer is subject to TDS @10% as"Professional services" u/s.194J even though same has not been specified u/s.44AA.

As in aforesaid cases they are rendering professional services which implies contracts between contractor and contractee. so it would not fall u/s.194C. Mere relationship between contractor and contractee is not only matter to charge section 194C.

Pls. clarify the same.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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29 February 2020 Please go through the recent budget amendment. 194J applicable to professional like Engineer, doctor, architect, CA etc. In this case 194C applicable.

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