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Tds on advertisement

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 March 2012 There is any special provision for advertisement in sec 194C apart from 1% for individual & Huf and others are 2%.
I have a doubt on this 1% for all deductees for advertisement in 94C is it correct?
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CA Anshu Agarwal

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CA Anshu Agarwal (Expert)
03 March 2012 at present there is no separate rate of TDS for advertisement u/s 194C.
it shall be applicable 1% in case of Individual and HUF and 2% in other deductees.
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CA Suresh Choudhary

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CA Suresh Choudhary (Expert)
04 March 2012 Agree with expert
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Querist : Anonymous

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Querist : Anonymous (Querist)
05 March 2012 Thanks for your support sir.

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