My company wants to organise live performance of a renowned singer. We have made agreement with him. Now If we pay his fees, is this payment fall under the purview of TDS. If yes then whether in Sec 194 C or 194 J. I am confused as singers are coveered u/s 44AA as artist, so whether to include as contractor or not?
Secondly, If this is covered as artist, then professional services of artist are covered when they sing in course of film making. So whether to deduct the same u/s 194 J or not?
1.manish you are required to deduct TDS u/s 194J
2. professional services means services rendered by a person in the course of carrying on legal,medical,engineering ,profession of accountancy or any other profession notified by the board for the purpose of sec 44AA.
3. so singer is covered as artist in sec 44AA so deduct TDS in sec 194j
Thanks Vishal,
But my contention is, if we consider him u/s 194 J, then professional services of artist (we include singer here) is considered only in course of film making. But, in our case It is for company's internal function and not any film or other professional activity of any singer.
manish you right,but capacity of professional relevant...location where he is perform is irrelevant . in company function if he perform on his professional capacity then you are liable to deduct TDS u/s 194J.
debate is that find out whether he is taking assignment of singing as professional...or as friend/employee of the company.
but as per my practical view you shall deduct tds in sec 194J
Mr. manish you are required to deduct TDS u/s 194J
Hi everybody
if that singer makes contract for 1 year with a company to perform then in which category it will fall
194 C or 194 J
Here it is confirm that TDS wd fall u/s 194J.
But the basic question remains the same, u/s 194 j TDs on payment to artist is to be deducted if paid in course of film making, but here we are not engaging him in any film making. So, do we need to deduct TDS in special event payment also?.
If yes pls provide the same with explanation, that'd be a help.
CAclubindia
