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TDS on TV Add

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14 July 2011 What r the provisions of TDS on TV advertisment ??????
Whether it is exempted or TDS is to be deducted on that & if yes , what will be the rate of TDS ??????

Thnx in advance......
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
14 July 2011 Sec Applicable 194C Advertising contract.

Rate:

Individual / HUF @1%
Others 2%.

Limit:
Single Bill Rs 30000/-
Annual Payment Rs 75000/-

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