https://www.taxtmi.com/forum/issue?id=119980 Where a commercial photographer supplies a bundled creative and technical solution with specialist artistic judgment and independent professional input, payments typically characterise as fees under 194J. If the engagement is primarily a composite contract for execution of deliverables with limited discretion, the payment may assume the character of a contract for work under 194C; the correct classification depends on contractual terms, allocation of charges and the degree of creative autonomy. en-us Wed, 07 May 2025 16:55:36 +0530 Wed, 14 May 2025 00:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119980 Where a commercial photographer supplies a bundled creative and technical solution with specialist artistic judgment and independent professional input, payments typically characterise as fees under 194J. If the engagement is primarily a composite contract for execution of deliverables with limited discretion, the payment may assume the character of a contract for work under 194C; the correct classification depends on contractual terms, allocation of charges and the degree of creative autonomy. Discussion-Forum Income Tax Wed, 07 May 2025 16:55:36 +0530 https://www.taxtmi.com/forum/issue?id=119980