TDS Deduction on Payments for Dubbing Services Used in Advertisements

[Ramanathan Seshan]

Dear Experts,

We engage individuals and agencies to provide dubbing services for our advertisement campaigns. We would like to understand whether TDS is applicable on payments made for such services. If applicable, under which section of the Income Tax Act should the deduction be made?

Regards,

S Ram

AI Summary

Dubbing Services Trigger 10% TDS Under Section 194J for Professional Technical Audio Work in Ad Campaigns A company sought guidance on Tax Deduction at Source (TDS) for dubbing services in advertisement campaigns. The response confirmed TDS is applicable under Section 194J for professional technical services, with a 10% rate for both individuals and agencies. The deduction applies when annual payments exceed Rs. 30,000, covering voice-over recording, sound engineering, and audio processing services.