Dear Experts,
We engage a company to handle the documentation and processing required for obtaining censor certification for our advertisements and promotional content. Kindly advise whether TDS is applicable on the service charges levied by such a company. If applicable, under which section of the Income Tax Act should the deduction be made?
Regards,
S Ram
Censor Certification Charges Qualify for 10% TDS Under Section 194J for Professional Services A company sought guidance on Tax Deduction at Source (TDS) for censor certification service charges. The expert response confirmed TDS applicability under Section 194J for professional/technical services involving documentation, regulatory compliance, and certification processing. The TDS rate is 10% when annual payments exceed Rs. 30,000, excluding GST. Section 194J is more appropriate than 194C due to the specialized nature of the services. (AI Summary)
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