Tds

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Narendra (Querist)
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01 July 2013 Sir,

on bill of modelling charges, tds is to be deducted on contract or on professional charges.

models were hired from a modelling agency for a photo shoot

Karan Teli

Karan Teli (Expert)
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01 July 2013 It is difficult to decide from the given information. If professionals are working and some superior knowledge is required then it should be under 94j or else treat as contract ones. Please give enough information about modelling charges.

Ganeshbabu K

Ganeshbabu K (Expert)
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01 July 2013 TDS applicable at the rate of 10% applicable section 194J

refer 1st question,

http://law.incometaxindia.gov.in/dittaxmann/incometaxacts/2008itact/Sec_194C.htm

we cannot treat this as contract..as the transaction here not comes under definition of advertising contract

so tds 194J and 10% can be deducted

Thanks & regards
Ganesh babu k

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