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of <h1>Tax Deduction Rules for Advertising: 1% u/s 194C, 5% for Professional Services u/s 194J.</h1> The circular addresses tax deduction at source concerning advertising under sections 194C and 194J of the Income-tax Act, as amended by the Finance Act, 1995. Section 194C includes advertising, broadcasting, and telecasting as 'work,' requiring a 1% tax deduction for advertising and 2% for other cases. Section 194J pertains to professional or technical services, mandating a 5% tax deduction. Clarifications indicate that advertising in print or electronic media incurs a 1% deduction, while non-advertising broadcasting and telecasting incur a 2% deduction. Payments for professional services, such as those to film artists, require a 5% deduction under section 194J.
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