Tds on advertisement commission

It should be treated as advertisement exp. in whole, and hence the rates of Sec. 194C been applied. And it is possible that Commision paid by them and they taking a type of reimbursement by charging in invoice...
For the safer side the whole amount should be deducted by the rates applying Sec. 194C

YB........

full amount as per section 194C is 100000 lacs but full amount of Commission is 15000 Rs as per section 194H .

we are gioing to deduct TDS under 194H.

what will be the TDS amount .

You should deduct TDS on the amount payable i.e., 90000/-. Further,, the rate of TDS u/s 194H is 10%,, and for 194C 1% for individual/Partnership firm receiver and 2% for others receiver........

Originally posted by : Yogesh Bhandari
	You should deduct TDS on the amount payable i.e., 90000/-. Further,, the rate of TDS u/s 194H is 10%,, and for 194C 1% for individual/Partnership firm receiver and 2% for others receiver........

agreed....