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Is tds needed in this case ?

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)

08 May 2013

Friends,

Is tax required to be deducted on payment for advertisement in Journal published by Fertilizer Association of India (FAI) under section 194C ?

Thanks,

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2 Replies

Sonam Bidasaria (CA) (770 Points)
Replied 08 May 2013

Yes, TDS is required to be deducted if the expense of such advertising exceed Rs. 30000 (single billing).

I think you may have thought that since the the payment is being made to "Fertilizer Association of INDIA", and it may be government organisation. BUt reviewing the Board Structure and after reading all other details about the association on its official portal, it seems that it is non-profit organisation but not managed by government.