TDS Applicability on Payments for Content Writing Services

[Ramanathan Seshan]

Dear Experts,

Our organization avails content writing services from various professionals. We seek clarification on whether TDS is required to be deducted on such payments. If so, kindly advise under which section of the Income Tax Act the deduction should be made.

Regards,

S Ram

AI Summary

Content Writing Services Taxed Under Section 194J: 10% TDS Applies for Professional Creative Work Exceeding Rs. 30,000 A professional services organization seeks guidance on Tax Deduction at Source (TDS) for content writing services. Experts confirm TDS is applicable under Section 194J for professional content creation, with a 10% rate when annual payments exceed Rs. 30,000. The service is classified as a professional service involving creative and intellectual skills, distinguishing it from routine contractual work.