Tds

In case of payment made to website creation/ maintenance and any E-advertisement charges, which section of TDS holds good..??? (we are in confusion  with 194J and 194C)

Replies (2)

Generally,Web hosters create websites as per your requirement and you need to pay them fee on timely basis for continuation of your website furthur.Here matter being TIME for which they collect fee from you.So they are in to contract with you for the TIME, but not for profession services on Primafacie,so you need to deduct T.D.S on the basis of 194C. "citations needed"

Originally posted by : Nuli Swami Ayyappa
Generally,Web hosters create websites as per your requirement and you need to pay them fee on timely basis for continuation of your website furthur.Here matter being TIME for which they collect fee from you.So they are in to contract with you for the TIME, but not for profession services on Primafacie,so you need to deduct T.D.S on the basis of 194C. "citations needed"

I agree with Nuli Swami Ayyappa 

As per held by Bombay High Court in case of "Glenmark" and work conduct as per  requirment and specification provided by you(Purchaser), therefor you are liable to deduct tax u/s 194C. 

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