https://www.taxtmi.com/forum/issue?id=119901 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. en-us Wed, 23 Apr 2025 12:16:41 +0530 Thu, 24 Apr 2025 21:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119901 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. Discussion-Forum Income Tax Wed, 23 Apr 2025 12:16:41 +0530 https://www.taxtmi.com/forum/issue?id=119901