194C ADVERTISEMENT CONCTRACTS

Dear collegues,
   
                A client  was paid an amount of Rs. 102000 to an advertising agencies for advertisment in  ALL INDIA RADIO (not directly to AIR) without dedcting tds during the fy 2004 - 2005



            1. All single contracts are below rs.20000/-
            2. All payments are below rs.20000/-
            3. All payments are made before 30/09/04

            As per the new amendments made in sec 194c  aggregate amount exceeds rs.50000/- in a financial year he is liable to deduct tds.(w e f 1/10/2004)


          Even though his aggreate payments exceeds Rs.50000/- in a financial year but all the payments are  made before 30/09/04


         according to section 194c whether is he liable to dedcut tds on the payments made for advertising contract or not