Which tds which rate

xyz consultancy provides service of social media marketing to an individual amounting to rs. 50,000

xyz consultancy is a proprietorship firm
provides consultancy services like professional services etc.

194J includes word advertising
194C also includes word advertising

urgent.
thank you
Replies (4)
Quick Summary
This discussion clarifies the correct TDS deduction for consultancy services, specifically when advertising is involved. It highlights the distinction between Section 194C and 194J, suggesting that if the service includes advertising, Section 194C is generally the applicable rate. The advice is based on contract nature and relevant case laws.

194 J - 10% ..................

But if it is a Advertising .......then please choose 194 C ...........

Thank you I googled some case laws and also went through circular no 714.. TDS need to be deducted as per sec 194C
It depends on which category and the nature of the contract.

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