tds on payment made to agent for advertisement

CA PAVAN KUMAR (chartered accountant) (68 Points)

29 June 2010  

hi friends, i have a doubt regarding the payment made to agent for advertisement.

one of my client is paying amount to ABC communications(name changed) for advertisement. on that amount they are deducting tds u/s 195c. besides to this amount they are paying some consultancy charges which are 3% on the advertisement charges every month.

so friends my doubt is whether tds on such consultancy charges is comes under 194c or 194j or 194h.

pls clarify my doubt.

regards

pavan kumar.M

mpavan_kumar @ hotmail.com