We do Rs 20,000/- per month payment to google for Advertisement of website promotion.
Does this Payment attract Tds ?
Replies (7)
Quick Summary
This discussion clarifies whether Tax Deducted at Source (TDS) applies to monthly payments made to Google for website promotion advertisements. It explores relevant sections like 194C and 194J, suggesting 194C at 2% is likely applicable. The conversation also touches upon the threshold for TDS deduction and the potential applicability of the Equalisation Levy at 6%.
There are two sections to deduct TDS on advertising one u/s 194J and second u/s 194C. 194J is applicable when you give an amount to professional to prepare advertisement for you and 194C is applicable only when you make a contract with a person to publish your advertisement.
Here to TDS will be deducted when the aggregate amount exceeds 100000.. so TDS is to be deducted from 5th month onwards... this will not make any difference but it will will ease your cash flow for initial 4 month's