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TDS ON SINGERS AND ORCHESTRA

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(Querist)
16 October 2023 we have organized our organization's foundation day and arranged for Orchestra. the Vendor has submitted two separate bills one for Orchestra Rs.33000/- and another for Male and Female Singer and Audio, Lighting charges for Rs.28600/-.
please advise whether TDS applicable on Rs.33000/- or on entire amount of Rs.61600/- u/s 194J.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
16 October 2023 Deduct TDS on 33000.
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