N.A
280 Points
Joined March 2009
Please go through Sec 194C and 194J.
If the payment is made as contract payment then TDS will be made as per section 194C.
Explantion (iv) to Section 194C covneys that "work" includes Advertising.
As per section 194J includes following
1) Fees for professional services
2)Fees for technical services
3) royalty
As per the exlanation (a) to Sec 194J Professional Services means services rendered by person in the course of carrying leagal, medical , engineering or architectural profession or the profession of the accountancy or interior decoraton or ADVERTISING or such other profession as notified by Board for pupose of Sec 44AA or of this section.
So Please understand the nature of your transaction.and apply the provision accordingly.