https://www.taxtmi.com/circulars?id=5256 Clarification categorises payments to determine correct TDS provisions: advertising payments by clients to agencies attract section 194C at one per cent on the gross bill, agency payments to artistes fall under section 194J, direct payments to media are within section 194C (except where the media is non-taxable), hoarding and sponsorships are advertising works under section 194C, renting and subletting invoke section 194I, clearing/forwarding agents and couriers attract section 194C, routine maintenance contracts fall under section 194C while technical services fall under section 194J, reimbursements for actual expenses are excluded from TDS, unit income under section 194K covers periodic income distributions only, and interest on time/variable deposits is subject to section 194A at credit or payment. en-us Tue, 08 Aug 1995 00:00:00 +0530 Sat, 20 Sep 2008 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5256 Clarification categorises payments to determine correct TDS provisions: advertising payments by clients to agencies attract section 194C at one per cent on the gross bill, agency payments to artistes fall under section 194J, direct payments to media are within section 194C (except where the media is non-taxable), hoarding and sponsorships are advertising works under section 194C, renting and subletting invoke section 194I, clearing/forwarding agents and couriers attract section 194C, routine maintenance contracts fall under section 194C while technical services fall under section 194J, reimbursements for actual expenses are excluded from TDS, unit income under section 194K covers periodic income distributions only, and interest on time/variable deposits is subject to section 194A at credit or payment. Circulars Income Tax Tue, 08 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5256