Clarification on TDS applicability for cinematographer and assistant in ad shoot

[Ramanathan Seshan]

Dear Experts,

I need some clarity on the applicability of TDS in the following scenario:

If a company hires a cinematographer and an assistant for shooting an advertisement, would their services fall under the definition of 'professional services' as per Section 194J of the Income Tax Act? They haven't been specifically notified under rule 6F — so would TDS still be applicable under 194J at 10%?

If not, under which section should TDS be deducted in such cases?

Regards,

S Ram

AI Summary

Professional Services Fees: TDS Rules Clarified for Cinematographers and Shoot Assistants Under Sections 194J and 194C A company sought clarification on TDS applicability for cinematographers and assistants in an ad shoot. Legal analysis suggests TDS under Section 194J at 10% generally applies to cinematographers as professional/technical service providers. For assistants, TDS may fall under Section 194C at 1-2% depending on their contractual status and professional classification.