Tds

Following are the professionals who need to pay TDS on their professional income:

• Technical Consultants
• Lawyer
• Engineers
• Medical Professionals
• Chartered Accountants
• Architect
• Interior Decorator
• Publisher
• The Bonafide Representative who is not the employee of the company
• Film stars including actors, directors, music composers, art and dance directors, technicians, editors, singers, lyricists, story writers, dialogue makers, cameraman, dress designers etc.
• Professionals of IT
• Company Secretary

The above explanation includes singers / dancers, therefore TDS u/s 194J is to be dedcuted on the payments made to Singers / Dancers.

Regards,

Devendra Kulkarni

To me the criteria is verify  whether that particular dancer is using his/her expertise to achieve a pre-defined goal and the implementation part is left to the artists expertise. (194J)

If the organisers decide what the singer / dancer should do / not do then it is a contract.(194C)