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2616 Points
Joined August 2009
I beg to differ with Ratan. Interior decorator is a specified profession u/s 44AA. It is a professional payment and deduction is u/s 194J if design work and consultancy is involved. If the interior decorator would fall under definition of purely a contractor doing contract of construction, then only apply 194C.
I remember when Service Tax was just started on interior designers under engineering consultant category, the contractors doing the construction part like painting etc. were excluded. The electrician doing wiring work was excluded but the person doing designing and consultancy of electricals was included.
It is better to first see how the item is billed. If there is any element of consultancy in it safer to deduct u/s 194J. The test for income tax would be same as for what service tax used to do.
Between 194C and 194J also study the advertising agency or media as 194C and the advertising consultant or model or designer as 194J. This same test would apply.