TaxTMI 
TaxTMI 
TDS Applicability on Payments for Content Writing Services
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....DS Applicability on Payments for Content Writing Services<br> Query (Issue) Started By: - Ramanathan Seshan Dated:- 25-4-2025 Last Reply Date:- 29-4-2025 Income Tax<br>Got 4 Replies<br>Income Tax<br>Dear Experts, Our organization avails content writing services from various professionals. We seek clarification on whether TDS is required to be deducted on such payments. If so, kindly advise under ....
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....which section of the Income Tax Act the deduction should be made. Regards, S Ram Reply By YAGAY andSUN: The Reply: Yes, TDS is applicable on payments made to professionals for content writing services, as these are considered professional services under the Income Tax Act. 🖋️ Nature of Service: Content Writing Content writing involves: * Original creation of written material....
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.... * Use of creative and intellectual skill * Deliverables often include website content, blogs, articles, promotional materials, etc. This is categorized as a professional service, especially when done by individuals, freelancers, or firms with expertise in communication, journalism, or digital marketing. ✅ Applicable Section of the Income Tax Act: 🔹 Section 194J - Fees for Pro....
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....fessional or Technical Services TDS under Section 194J applies to: * Services provided by professionals such as writers, editors, designers, consultants, etc. * Includes content creators if their services are not routine or mechanical but involve specialized skill. 📌 TDS Rate under Section 194J: Payee Type TDS Rate Resident Individual / Firm / Company 10% * TDS should be deduct....
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....ed on the gross amount (excluding GST if shown separately). ❗ Threshold Limit: * TDS not required if total payment to a payee during a financial year does not exceed Rs.30,000. * If cumulative payment exceeds Rs.30,000, TDS applies from the first rupee. 🚫 Not under 194C: * Section 194C applies to contracts involving routine or mechanical work. * Content writing, being a cr....
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....eative, intellectual, and skilled task, is best covered under Section 194J. ✅ Summary Table: Particulars Details Service Content writing TDS Applicable? ✅ Yes Section 🔹 Section 194J - Professional/Technical services TDS Rate 🔹 10% Threshold Limit Rs.30,000 per financial year per payee TDS on GST? ❌ Exclude GST if shown separately in invoice *** R....
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....eply By k.lakshmipati rao: The Reply: Dear Mr.Ramanathan Seshan Effective from 01-04-2025,the threshold limit for Sec.194J is increased to Rs.50,000/- Reply By Manish Kumar: The Reply: 194J for professionals 194C for others, Reply By Ramanathan Seshan: The Reply: Dear Yagay-sir Manish-sir, Rao-sir, Thanks for your valuable response. Regards, S Ram<br> Discussion Forum - Knowledge S....
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....haring ....