In case of payment to Print / Electronic Media towards advertisement charges in the following cases, please clarify whether tax would be deductible u/s 194C.
1) Payment made by an individual (subject to tax audit and other than for personal purpose) directly to such media.
2) Payment made by an advertising agency to such media.
Also, pls clarify whether tax would be deducted u/s 194J for payment made by an individual (subject to tax audit and other than for personal purpose) to the advertising agency.
Thanks.