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TMI BlogTDS Deduction on Payments for Dubbing Services Used in AdvertisementsX X X X Extracts X X X X X X X X Extracts X X X X ..... TDS Deduction on Payments for Dubbing Services Used in Advertisements X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 * So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und 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 whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n: * 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 vendor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered 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 (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rofessional/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
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