https://www.taxtmi.com/forum/issue?id=2033 TDS on sponsorship must be withheld as payment for advertising/services under the contract-payment TDS regime, applying deduction obligations under 194C. The relevant trigger for deduction and for quarterly TDS accounting and certificate issuance is the date of debit/credit in the payer's books or the date of payment; the supplier's bill date is immaterial. en-us Sat, 03 Jul 2010 12:55:17 +0530 Thu, 23 Jan 2025 15:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2033 TDS on sponsorship must be withheld as payment for advertising/services under the contract-payment TDS regime, applying deduction obligations under 194C. The relevant trigger for deduction and for quarterly TDS accounting and certificate issuance is the date of debit/credit in the payer's books or the date of payment; the supplier's bill date is immaterial. Discussion-Forum Income Tax Sat, 03 Jul 2010 12:55:17 +0530 https://www.taxtmi.com/forum/issue?id=2033