Tax Deduction at Source Payment to Artists Participated in Reality showsWhether liable to TDS Under Section 194C or Under Section 194J

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The Tax Publishers Tax Deduction at Source Payment to Artists Participated in Reality shows--Whether liable to TDS Under Section 194C or Under Section 194J CA. Nisha Bhandari The issue as to whether payment made to various artists like singers, musicians etc. who participated in reality shows hosted by it as guests or judge would attract TDS under Section 194C or under Section 194J, recently considered by the Cochin Bench of the Tribunal in Malayalam Communications Ltd. v. ITO 2019 TaxPub(DT) 1732 (Coch-Trib). The present write up discusses the said decision alongwith related statutory background and other judicial decisions. 1. Payment when liable to TDS under Section 194J Section 194J provides for deduction of tax at source from payments of fees for professional services, technical services, royalty or sums referred to in Section 28(va) like non-compete fee, etc. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Tax Deduction at Source

Payment to Artists Participated in Reality shows--Whether liable to TDS Under Section 194C or Under Section 194J

CA. Nisha Bhandari

The issue as to whether payment made to various artists like singers, musicians etc. who participated in reality shows hosted by it as guests or judge would attract TDS under Section 194C or under Section 194J, recently considered by the Cochin Bench of the Tribunal in Malayalam Communications Ltd. v. ITO 2019 TaxPub(DT) 1732 (Coch-Trib). The present write up discusses the said decision alongwith related statutory background and other judicial decisions.

1. Payment when liable to TDS under Section 194J

Section 194J provides for deduction of tax at source from payments of fees for professional services, technical services, royalty or sums referred to in Section 28(va) like non-compete fee, etc.