etds- What is section code for payment to print media/Doordarshan
Payments made directly to the print media/Doordarshan for release of advertisement
The payments made directly to print and electronic media would be covered under section 194C as these are in the nature of payments for the purposes of advertising. Deduction will have to be made at the rate of 1 per cent in case deductee is individual. It may, however, be claried that the payments made directly to Doordarshan may not be suject to TDS as Doordarshan, being a Governement agency, is not liable to income-tax.