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    <title>TDS Deduction on Payments for Dubbing Services Used in Advertisements</title>
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    <description>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.</description>
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      <description>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.</description>
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