tds on advertisement

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vandana (Querist)
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03 October 2007 how to distinguish between 194C &194J while deducting tds on advertisement?refer some cases & web site to explore more.

Ravikumar.G

Ravikumar.G (Expert)
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04 October 2007 For making advertisement will come under 194J (Fro ex: Directors and actors fees etc)

Publishing advertisement will come under Advertisement contracts u/s 194C.

I dont think that there is some specific case laws in this regard.

KAAPIL

KAAPIL (Expert)
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12 November 2007 Thanks.

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CA. O.P. Agarwalla

CA. O.P. Agarwalla (Expert)
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19 November 2007 I believe, as advertisement services has been specifically included in 194C, TDS should only be deducted u/s. 194C. Pl refer Explanation-III (provided in section 194c after 194C(2).