04 June 2015
Dear All
Please let me know what will be the applicable section of TDS & rate ? If there is a payment to a individual towards the making a video film for an NGO. There is an agreement with the person & PAN has been submitted.
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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