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Regarding tds

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(Querist)
05 June 2015 What is the applicable section & rate of TDS for the payment to a person , Who has prepared a short film for an NGO ? Plz guide.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
05 June 2015 Production of motion films or cinematographic films would fall within meaning of expression ‘work’ as contemplated under section 1 94C. Nitin M. Panchamiya v. ACIT*[2012] 50 SOT 468 (ITAT- Mum.).

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