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Tds on interior design

Arvind (Accountant) (45 Points)

06 February 2009

hello

I want clariffy with, paymnet made towards interior Design charges is it effect tds on Contract or Profession

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3 Replies

CA. Ashok shah (CHARTERED ACCOUNTANT) (333 Points)
Replied 06 February 2009

The interior designing charges is covered as Professional services as defined in Expl to Sec.194J.

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Dinesh Eknath Wani (Jr Managar Accounts) (26 Points)
Replied 03 October 2011

hi sir,

i want to clarity payment made towards design & drawing Charges TDS under which section to be deducted under income tax

Anup kumar (2 Points)
Replied 07 March 2025

Hi Arvind,

In India, payments made towards interior design services can fall under either "contract" or "professional" services depending on the nature of the work. If it's a contract for designing or construction, TDS (Tax Deducted at Source) might apply under section 194C. If it’s more about professional services, like consultation or design advice, TDS could apply under section 194J.

I’ve recently learned a lot about the technical and legal aspects of interior design through a course at Eduleem. It really helped me understand how these things work in practice, especially when it comes to taxes and payments for services. Hope this helps.