Accounting & tds for payments made to just dial & similar se

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Hi all,

We have during the year paid some fees to Just Dial services for taking business leads from them.

Kindly let me know how to treat such expenses in the books.

I have came out with the following options, kindly add if u have some and also suggest the best treatment

1. Treat the expenses as subscripttion fees, no TDS

2. Business promotion expenses TDS u/s 194J

3. Advertisement Expenses and TDS u/s 194C

4. Commission expenses and TDS U/s 194H.

Thank you in advance for spending your valuable time & suggesstion.

Replies (2)

It depends on your account which GL you book. I would prefer Business promotion. TDS will be deducted u/s 194C as it is not professional service.

Expenses for taking business so that is advertisement Expenses Tds will be deducted  u/s 194C if greater then Rs.30,000 per crntract or Rs.75,000 p.a.


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