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of <h1>Clarifications on TDS Provisions: Payments to Media, Professionals, and More u/ss 194C and 194J.</h1> The circular addresses clarifications on tax deduction at source (TDS) provisions introduced by the Finance Act, 1995. It provides detailed guidance on various scenarios, such as payments to advertising agencies, media, and professionals, specifying applicable TDS rates under sections 194C and 194J. It clarifies that TDS is not required for payments made directly to media by advertising agencies but is required for payments to artists and professionals. The document also covers TDS applicability on contracts for carriage of goods, catering, recruitment services, and hotel accommodations, emphasizing the correct sections and rates for each case. Additionally, it addresses the treatment of reimbursements and the nature of contracts for TDS purposes.
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