Tds

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Pramod A.T.

Pramod A.T. (Querist)
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30 April 2012 is there Tds applicable on video shooting& photography

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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01 May 2012 In my view TDS to be deducted u/s 194J being professional and technical service.

Lets wait for views of other experts also.

Jai Bajaj

Jai Bajaj (Expert)
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01 May 2012 My views

The service provided for video shooting and photography may come under the purview of 194C and 194J as follows:

194C: If the service provided is in nature of a contract like in marriage, party etc.

194J: If it is related to consultancy in nature only like guiding for shooting.

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Ram Ji Srivastava

Ram Ji Srivastava (Expert)
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01 May 2012 yes i also agreed wih Mr Bajaj, it may be covered under 194C or 194J but in my view, it should be covered under 194J as it is providing profession service not contract service b'coz that type of work perfomed by professional only.

Pramod A.T.

Pramod A.T. (Querist)
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07 May 2012 But, I it is not purely Service like CA or Adviser.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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07 May 2012 The service of shooting and photography provided is both technical and professional in nature and therefore section 194J shall be applied.

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