TDS Applicability on Charges for Censor Certification Services

[Ramanathan Seshan]

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

AI Summary

TDS on professional services: deduction required for fees paid for censor certification and regulatory compliance services.
TDS is applicable on fees for documentation and processing of censor certification as these services constitute professional/technical services rather than routine contract work. Deduction must be made under the provision applicable to professional/technical fees; the standard TDS rate and threshold for such professional/technical fees apply, and GST shown separately is excluded from the taxable base. The activity is not treated as a works contract.