Payments to artists for taking part in reality show liable for TDS u/s 194C

M/s. Malayalam Communications Ltd. Vs  ITO (TDS) (ITAT Cochin) Conclusion: Payments made to various artists participating in reality show would fall under section 194C  and not under section 194J  and there was no infirmity in the action of AO as assessee had rightly deducted TDS u/s 194C. Held: Assessee had deducted tax at source from the payments made to various artists like singers, musicians etc who participated in the reality shows as guests or judges, at 1% as per the provisions of section 194C of the Act on the ground that these payments were made as per the agreement entered into wi...