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TMI BlogTDS Applicability on Payments for Content Writing ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... TDS Applicability on Payments for Content Writing Services X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * 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 Prof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essional 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 deducte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative, 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 ***&nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; X X X X Extracts X X X X X X X X Extracts X X X X
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