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

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