Advertisement Bill

It should be considered under Section 194C and the payment made by the agency to the media person will consider under section 194J. Refer Circular No. 715, dated 8-8-1995.

Dear Diwakar,

It will be under 194C since it is a contract for publication of advt in print media.

to consider it under 194J it must involve any kind of professional skill in executing this work. whereas 194C specifically includes this.

Regards

Hitesh

TDS would be deducted u/s 194C.

194C: The Contract definition consider Advertising Contract.

So, TDS under 194C. 

Advertising Bill is come under section 194-C (Payment to sub-contrect/Advt. contract) but at the time of audit of your company you have to show Advertising evidence, for eg. if  you give your advertisement in any magzine then you have to take photocopy of first page of that magzine also take a photocopy of your advertisent both evidence staple with your original bill then only you can get claim in Advertisement Expenses.

TDS would be deducted u/s 194C or

It should be considered as professional service and deduct u/s 194 J

TDS SHOULD BE DEDUCTED U/S 194C

TDS would be deducted u/s 194C

us 194c

194c