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

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.