TDS on Payment for Articles Published

[Mratunjaya Vajramatti]

Is TDS is applicable u/s 194C on Payment for Articles Published??

AI Summary

Payments for Published Articles Classified as Advertisements, Subject to TDS Under Section 194C of Income Tax Act A query was raised about the applicability of Tax Deducted at Source (TDS) under section 194C of the Income Tax Act on payments for published articles. The response clarified that payments for published articles are considered a form of advertisement, thus attracting TDS under section 194C at the applicable rates.