13 May 2009
Dear Friends, For our companies Annual Day Celebration we have hired a DJ (Ochastra) for Musical Night. Whether we have to deduct TDS in Section 194J or 194C?
13 May 2009
Since the profesion for the purpose of sectio 44AA prescribe the list of the various film artist for maintianance of accounts, which has been adapted for the purpose of section 194J also. A DJ is an artist within that meaning, so if the DJ is an individual performing and the payment is made to him TDS would be u/s 194J. If by DJ you mean that machine / instrument, the TDS would be U/s 194C.
14 May 2009
For deduction u/s 194J, specified professionals under Sec.44AA are to be looked. Since, DJ is not a specified profession, deduction would be required as a contract u/s 194C only.
15 May 2009
A DJ in itself is an individula is either an artist, film artist or technician, or musician, at last a professional connected to entertainment industry. His TDS should be deducted u/s 194J. I have made a distinction between DJ being an artist himslef or DJ, the instrument. If the Instrument is hired, then definitly I am with deduction u/s 194C