08 June 2007
Income tax act has defined professional as any person who has obtained knowldege and specialised in his skill and defined the catagories of person who are professions under that Painter is not mentioned hence he is not professional and TDS on Profession cannot be deducted TDS on contractor apply
29 April 2010
If the work is for painting a wall, house, building it will be works contract for doing sonthing, thus provisions of section 194C shall apply. If this a painter, means an artist, this category of professinal is not mentioned in section 44AA, thus there should not be any TDS at all unless the work is done for payor under a contract and according to the specification of payor. For exemple, company buys a painting from the artist which he has painted of his own for 10 lac no TDS is required to be deducted, however if the company paus Rs 10 lac to the same artist for painting portrait of it's MD / making logo of the company, TDS would be @ 2% u/s 194C.