TaxTMI 
TaxTMI 
TDS Deduction on Payments for Dubbing Services Used in Advertisements
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....DS Deduction on Payments for Dubbing Services Used in Advertisements<br> Query (Issue) Started By: - Ramanathan Seshan Dated:- 25-4-2025 Last Reply Date:- 29-4-2025 Income Tax<br>Got 2 Replies<br>Income Tax<br>Dear Experts, We engage individuals and agencies to provide dubbing services for our advertisement campaigns. We would like to understand whether TDS is applicable on payments made for such....
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.... services. If applicable, under which section of the Income Tax Act should the deduction be made? Regards, S Ram Reply By YAGAY andSUN: The Reply: Yes, TDS is applicable on payments made to individuals or agencies providing dubbing services for your advertisement campaigns. 🎙️ Nature of Dubbing Services: Dubbing services involve: * Voice-over recording by voice artists * S....
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....ound engineering and syncing * Audio processing/editing by professionals This is a professional and technical service, requiring specialized skill and expertise, especially in a creative/media context. ✅ Applicable Section of the Income Tax Act: 🔹 Section 194J - Fees for Professional or Technical Services Dubbing is generally categorized as a professional service, especially wh....
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....en: * The service provider is an individual artist (voice actor, sound editor), or * An agency coordinating professional voiceover and post-production work. Therefore, TDS is applicable under Section 194J for both individuals and agencies engaged in dubbing work. 📌 TDS Rate under Section 194J: Type of Payee Rate of TDS Individual / HUF 10% Company / Firm 10% Note: If the vendo....
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....r is a resident individual/HUF and qualifies for Section 194M or 194C in some contexts (like contractual arrangements), it may vary - but dubbing typically involves skill, so 194J is safest and most correct. 📎 What if the agency is coordinating multiple voice artists? * If the agency is providing composite dubbing services (voice artist, editing, mastering, etc.), the service is still c....
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....onsidered technical/professional, and TDS under Section 194J @ 10% applies. ❗ Exemption Threshold: * TDS under 194J is not applicable if total payment to a party during the financial year is Rs.30,000 or less. ✅ Summary Table: Particulars Details Nature of Service Dubbing (voice-over, syncing, editing) TDS Applicable? ✅ Yes Applicable Section 🔹 Section 194J (....
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....Professional/Technical services) TDS Rate 🔹 10% (for individuals and entities) Threshold Limit Rs.30,000 per FY per payee GST Exclusion? TDS should be on base amount excluding GST, if shown separately *** Reply By Ramanathan Seshan: The Reply: Dear Yagay-sir, Thanks for your valuable response. Regards, S Ram<br> Discussion Forum - Knowledge Sharing ....