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Tds rate in advertisement

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(Querist)
19 January 2013 If a company pay Rs85,000 to advertising agency-propretor, as the advertisement expense in newspaper-The Times of India.- What is the tds rate applicable at present.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
19 January 2013 Advertisement contract will attract 1% tds u/s.194C
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CA Prashant Gupta

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CA Prashant Gupta (Expert)
19 January 2013 advertisement agencies came u/s 194C. as it is individual so 1% TDS
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