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Tds on payment to a photographer for videography

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(Querist)
06 March 2018 We are making payment of Rs 2,70,000 to a videographer. Which section will applicable? 194C or 194J.

I feel it is 194J and we need to deduct 10%. Please suggest. 
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CA Mayur Todmal

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CA Mayur Todmal (Expert)
06 March 2018 according to me , being professional service tds will be deductible u/s194J

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