Photography service ( filming & editing )

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Vikas S. Shirsat (Querist)
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30 April 2014 Dear All,

can anybody explain / guide - Photography Service ( Filming & Editing )

Photography Service including Filming & Editing - TDS Deduction under which section as per IT

for i.e. 194 C / 194 J

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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30 April 2014 TDS to be deducted u/s 194J.

Sandeep Dharar

Sandeep Dharar (Expert)
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30 April 2014 It should b under 194J

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Vikas S. Shirsat

Vikas S. Shirsat (Querist)
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30 April 2014 Dear All,

Thanks for your reply, but can u provide with proper explanation

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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30 April 2014 “‘film artist’ means any person engaged in his professional capacity in the production of a cinematograph film whether produced by him or by any other person, as-
(i) an actor ;
(ii) a cameraman ;
(iii) a director, including an assistant director ;
(iv) a music director, including an assistant music director ;
(v) an art director, including an assistant art director ;
(vi) a dance director, including an assistant dance director ;
(vii) an editor ;
(viii) a singer ;
(ix) a lyricist ;
(x) a story writer ;
(xi) a screen-play writer ;
(xii) a dialogue writer ; and
(xiii) a dress designer.”

A film artist is also notified as professional and an actor engaged in his or her professional capacity in the production of a cinematograph film is a professional and the payments made to such an actor attracts the provisions of section 194J of the Act.