TDS on advertising

TDS on advertising

Please provide the TDS rates on following activities and give reason also
1. Payment of advertising charges to ad agencies for publication of tender in newspaper
2. Payment of advertising charges for broadcasting jingles in radio
3. Payment of advertising charges to ad agency for display of digital on pillars
4. Payment of advertising charges to ad agency towards hiring of space for hoarding
5. Payment of advertising charges to ad agency for displaying products on buses / ferries etc

Asked 5 years ago in Income Tax

There are two sections to deduct TDS on advertising one u/s 194J and second u/s 194C.

194J is applicable when you give an amount to professional to prepare advertisement for you and 194C is applicable only when you make a contract with a person to publish your advertisement.

Based on the above details I would suggest to deduct TDS u/s 194J for 1.

And rest all in 194C.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you