Tds on royalty

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10 February 2012 whether payment to writer of an article/story by a magazine liable to deduct tds under sec 194J

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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10 February 2012 yes. royalty covered under section.194J

Querist : Anonymous

Querist : Anonymous (Querist)

12 February 2012 is there any case law or clrification as tds is applicable under royalty for payment story/article writers

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CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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13 February 2012 Section 194 section itself clearly telling as

(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of—

(a) fees for professional services, or

(b) fees for technical services, 53[or]

53[(c) royalty, or

(d) any sum referred to in clause (va) of section 28,]

so no need of caselaw or articles