Tds on Advertising

Amount paid for.advertising is tds to be deducted u/s 194c or 194j
Replies (4)
Quick Summary
This discussion explores the correct TDS deduction for advertising payments. While advertising can fall under professional services (Section 194J), it can also be considered an advertising contract (Section 194C). The consensus is that the specific nature of the contract and the facts of the case will determine which section applies.

Section 194J is TDS on profession or technical services. The defination of professional services u/s 194J includes advertising and therefore the amount paid for advertisement requires deduction of TDS u/s 194J.
194 c as it can be grouped under advertising contract.
In my view, it depends upon the fact of the case and nature of the contract. Accordingly, 194C or 194J will apply.

TDS to be deducted u/s 194C

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details