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TDS on Magazine subcription charges for 3 years paid current year

This query is : Resolved 
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(Querist)
22 April 2023 Is TDS is applicable to magazine subscription for 3 years, which allows to advertise our products. Payment made during the year is Rs 98985/
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 April 2023 2% TDS applicable under 194c in view of advertisement allowed.
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