Which TDS section applied in Public Relation company case

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This discussion explores the correct section for Tax Deducted at Source (TDS) on payments made to Public Relations (PR) companies. While some suggest Section 194J for professional services, others argue that if the PR service isn't provided by an individual with professional or technical qualifications, Section 194C for contractual work may be more appropriate. The nature of the service and the existence of a contract agreement are key factors in determining the applicable TDS section.

CS VINEET SHARMA

CS VINEET SHARMA (Querist)

14 January 2022 Hi All,
Could any one suggest under which section public relation service Company TDS shall be deducted if payment is made to such PR company.
Thanks jn advance

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

15 January 2022 What is the nature of service received.

CA Puja Sharma

CA Puja Sharma (Expert)

15 January 2022 These type of services are mostly contractual in nature. Then TDS should be deducted u/s 194C otherwise 194J.

CS VINEET SHARMA

CS VINEET SHARMA (Querist)

15 January 2022 CA R Seetharaman Sir, Public Relation Service is being provided to client but there is a dispute under which section whether 194 C or 194 J will be applicable.
Thanks
Vineet Sharma

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

15 January 2022 It will fall under professional services 194J TDS applicable.

CS VINEET SHARMA

CS VINEET SHARMA (Querist)

15 January 2022 But sir it's not a professional service as my client is not having any professional or technical qualification to provide such public relation service.
It will be of immense help if you could support your reply with any reference or section or elaborate it.
Unfeigned Regards
Vineet Sharma

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

15 January 2022 In such a case where no professional is providing services TDS under section 194C applicable.
Have a contract agreement.

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