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Payments to various artists participating in reality shows are liable for sec. 194C TDS & not sec. 194J TDS

March 14, 2019[2019] 103 63 (Cochin - Trib.)/[2019] 175 ITD 433 (Cochin - Trib.)

IT : Where assessee made payments to various artists like singers, musicians etc who participated in reality shows hosted by it as guests or judges, tax was required to be deducted at source under section 194C while making payments in question

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