pls advs that an artist for eg a singer / dancer , would come under the purview of 194j or 194c tds section , have got conflicting information some say say that if contracted then the artist comes under the purview of 194c ( 2 % ) tds and if not contracted then the artist comes under the purview of 194j ( 10 % )
Following are the professionals who need to pay TDS on their professional income:
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)
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