15 February 2014
One of my client, a public charitable trust has invited an artist to perform on its centenary celebration. The fees payable to the artist exceed Rs. 30000/-, are TDS provisions applicable in this case ? If yes, under which section?
20 February 2014
Thank you very much sir, but I am still a little confused as the nature of our payment does not fall under any of the payments for professional services mentioned under sec. 194J. The artist is an actor, however as I understand from the reading of sec.194J the provisions are applicable to 'film artists' i.e. any person engaged in his professional capacity in the production of a cinematograph film, whether produced by him or any other person. Please advise. Thank you