Tds on singer payment

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

Yes , concur with above reply .....payments should be covered under sec 194 J

Mr. manish you are required to deduct TDS u/s 194J

Yes. Agree with Mr. Vishal Rana....

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.