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TDS on Painter

This query is : Resolved 


Should we deduct TDS@professional or contractor for payments made to a painter?

Painter Vs. Professional Painter.

ON professional payment tds will be of professionals

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

depend on nature of agreement. in the absent of agreement sec 194j applied.


Its a works contract. Sec 194C is attracted.

Seems the view of Mr.Shyam Lal Naik is correct.

Extending the Query
Whether the WCT will be applicable if the same is the Work Contract?

VAT on sale of material in the course of execution of works contract governed by State Vat laws read with Artile 366 (29A)of the constitution.

As such, all jobs involving carrying out any work are not exiligible to VAT/WCT.

From the available facts, WCT not applicable.

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.

194C is applicable

194C is applicable

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