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

TDS on professional services: content writing fees attract TDS under Section 194J; deduct on gross fees excluding GST.
Content writing that involves original or specialized intellectual skill is treated as a professional service and attracts withholding under Section 194J; TDS must be deducted on the gross fees (excluding GST shown separately) once the applicable annual threshold is exceeded, and the contractual-payment provision is not appropriate for such creative services.