This query is : Resolved 

26 May 2011

Dear All,

We have received bill from event management company mentioninng charges towards Event conceptualised ,planned,executed and management towards gala night

This event is organised by our company for vendors.

can any body tell me whether tds should be under section 194C or 194J


Ravi Konda

Aditya Maheshwari (Expert)
26 May 2011

The way the contract is made it seems that it is professional service and hence 194J.

CMA. CS. Sanjay Gupta (Expert)

26 May 2011

Aditya Ji can you tell under which of the following category it will fall:

Professional Services: Areas covered

Legal Profession
Medical Profession
Chartered Accountants
Technical Consultancy
Interior Decoration
Authorised Representatives other than employee of the person represented. Authorised Representative does not mean a chartered accountant or an Advocate. However, payments to them are also subject to tax deduction.
Film artistes including actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer.
Company Secretary
Profession of Information Technology.

Technical Services: Areas Covered

Rendering of managerial services.
Rendering of technical services.
Rendering of consultancy services.

Aditya Maheshwari (Expert)
26 May 2011

Rendering of managerial services.

Rendering of consultancy services.

CMA. CS. Sanjay Gupta (Expert)

26 May 2011

It is in the nature of a contract hence TDS should be deducted u/s 194C.

B.Chackrapani Warrier (Expert)
27 May 2011

Pl see NOTIFICATION NO. 88/2008/F.NO. 275/43/2008-IT(B), DATED 21-8-08. Same analogy can be applied in the cited situation also meaning thereby 194J applies.
However, can be contested interpreting the case as 'service contract' within the meaning of section 194C on the strength of Circular no. 681 dated March 8, 1994.

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

Click here to login now

Similar Resolved Queries :

close x
Get Income Tax App    |    x