TDS on Photographer payment

This query is : Resolved

CA Deepali Jain (Querist)
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05 January 2010 In case of print media fixed amount paid to Photographers. My query is under which section (under 194c or 194j) tds should be deducted.

Sudhindra

Sudhindra (Expert)
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06 January 2010 If the payment is made to a professional photographer then deduction has to be made under section 194 j, as otherwise payment would amount to a contract for the specific purpose and hence would be deductible under section 194 C, here there would be a confusion as to even in the case of a contract the work would be undertaken by a photographer , but the moot point is if the professional charges are not seperately ascertainable , or the charges are all inclusive as to the cost of rolls and other incidental charges including the photographer charges then deduction has to be made under contract u/s 194 C, if it is sperately identificable then professional charges paid would be taken as part of professional charges and deductible u/s 194 J.