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

TDS applicability for professional services: cinematographers' technical work typically attracts withholding; assistants may attract contractual withholding.
Cinematographic work for advertisement shoots that is technical or creative in nature is generally treated as professional or technical services and therefore subject to withholding under Section 194J even if not specifically notified under film-artist notification rules. Payments to assistants must be classified by contract: independently contracted assistants are typically subject to contract-payment withholding, whereas assistants working under the cinematographer may be covered by the cinematographer's professional fee for withholding purposes.