Dear All,
I komal kri please suggest me TDS applicability on photography-videography design services & its rate & limit?
Since the taxpayer is assigning the jobs of art work and photography to others, its claim that jobs often had been given on contract basis had to be accepted. Therefore, the jobs of art work and photography would be covered under the provision of section 194C(1) of the Act.
This view has been held by the Hon’ble ITAT – Mumbai Bench in the case of EMC v. ITO [2010] 37 SOT 31 (Mum) ( Trib).
CAclubindia
