mother of all circulars for 194C , circular 715 of 1995 .
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TDS- Query
L is an AD Agency. Hence the contract between you and the company is Advertisement Contract..
Its L to engage atiste and make the project ready.
Hece for your Payment TDS is u/s. 194 C
dear mukesh
disallowance of expenditure depends of upon tds payment when TDS is deducted but not paid or short paid, this expenditure not allow for that previous year.
and w.r.t above i m complete agree with mr. sourabh.
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