TDS Applicability on Commercial Photography & Creative Services – Section 194J or 194C?

[Ramanathan Seshan]

Dear Experts,

Our company engages a commercial photographer who also serves as a creative producer and visual storyteller. He delivers a complete solution for our product marketing needs, including model-based shoots, social media posters, and reels. The invoice he provides includes a detailed breakup of the following services:

• Assignment charges for photography

• Equipment and lighting

• Image compositing and retouching

• Video editing, grading, animation, and voiceover

• Script and content writing

• Model casting and coordination

• Costume and hairstylist sourcing and assignment charges

• Studio location charges

• Travel and accommodation

Considering the nature of these services—which involve creative and professional components—should TDS be deducted under Section 194J (Fees for Professional/Technical Services) or Section 194C (Payments to Contractors)?

Regards,

S Ram

AI Summary

Comprehensive Creative Production Services Qualify for Professional Services TDS Under Section 194J with Intellectual Value Criteria A commercial photography service involving comprehensive creative production was analyzed for Tax Deduction at Source (TDS) applicability. The services included photography, video editing, script writing, model casting, and post-production work. The key legal consideration centered on determining whether these services should be classified under Section 194J (Professional Services) or Section 194C (Contractor Payments), with expert opinions suggesting Section 194J as more appropriate due to the significant intellectual and artistic input involved.