TDS on roadshow etc. required to be deducted u/s 194C or 194J

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Manoj Kumar (Querist)
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18 November 2007 Hi dear all,

whether TDS on roadshow required to be deducted u/s 194C or u/s 194J (Fee for professional services)

CA. O.P. Agarwalla

CA. O.P. Agarwalla (Expert)
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19 November 2007 I think it will depend upon the nature and content of Contract. Normally, such contracts fall u/s. 194J.

CA. Vineet Grover

CA. Vineet Grover (Expert)
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19 November 2007 Hi Manoj,

Roadshows are in the nature of advertisement and are subject to TDS u/s 194C @1.133% or 1.03% as applicable.

Rgds/

Vineet

CA. O.P. Agarwalla

CA. O.P. Agarwalla (Expert)
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22 November 2007 Content and intention of the contract will be the key factor in deciding the.........

Reetika Goel

Reetika Goel (Expert)
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19 March 2008 Roadshows are basically a kind of sales promotion technique, so it should be covered under 194C...

CA Shailesh +91 9393926464

CA Shailesh +91 9393926464 (Expert)
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07 April 2008 Yes, in most of the cases, the road shows are organised with the proximate purpose of sales promotion, publicity. Hence, sec 194C is applicable

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