16 February 2016
If payments in the nature of payment made in pursuance of a contract for carrying out any work.(paper advt,etc) Accordingly, provisions of section 194C will apply in such cases. Please refer Circular No. 715, dated 08/08/1995.
Where an advertising agency makes payments for professional services to a film artist such as an actor, a Cameraman, a director etc, tax will be deducted at the rate of 10%. Please refer Circular No. 714, dated 03/08/1995.