Is TDS is applicable u/s 194C on Payment for Articles Published??
TDS on Payment for Articles Published
Mratunjaya Vajramatti
TDS on advertisement payments: payments for published articles attract TDS under section 194C as per applicable rates. Payments for published articles are treated as advertisement services and fall within the scope of TDS under section 194C, so the payer must deduct tax at source at the relevant rates on such contractual payments. (AI Summary)
TaxTMI
TaxTMI