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

TDS on dubbing services applies under Section 194J; treat payments as professional/technical fees and exclude GST.
TDS applies to payments for dubbing services used in advertisements because such services are professional/technical in nature; payors should deduct TDS under the provision for fees for professional or technical services, apply the standard professional/technical rate subject to the annual threshold for non deduction, treat composite agency supplies as professional services, and calculate TDS on the base amount excluding GST where GST is shown separately.