Tds on Advertising

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Amount paid for.advertising is tds to be deducted u/s 194c or 194j
Replies (4)
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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