TaxTMI 
TaxTMI 
Clarification on TDS applicability for cinematographer and assistant in ad shoot
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....larification on TDS applicability for cinematographer and assistant in ad shoot<br> Query (Issue) Started By: - Ramanathan Seshan Dated:- 23-4-2025 Last Reply Date:- 24-4-2025 Income Tax<br>Got 3 Replies<br>Income Tax<br>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, wou....
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....ld 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 Reply By YAGAY andSUN: The Reply: Great question - this is a nuanced area, especially in....
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.... the creative and media industries. Let's walk through it clearly and step by step based on Indian Income Tax law: 📽️ Scenario: A company hires a cinematographer and an assistant for shooting an advertisement. You're asking whether: * This qualifies as a "professional service" under Section 194J, and * Whether TDS at 10% applies, or if a different section governs it. ....
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.... 🔍 Section 194J - TDS on Professional Fees (10%) Section 194J applies to: * Fees for professional services * Technical services * Royalty, non-compete fees, etc. 👨‍⚖️ "Professional Services" includes: As per Explanation (a) to Section 194J(1): "Professional services" means services rendered by a person in the course of carrying on: * legal, * medical,....
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.... * engineering, * architectural, * accountancy, * technical consultancy, * interior decoration, * advertising, * film artists (if notified), * and other professions notified by CBDT (e.g., under Rule 6F). 🎬 What About Cinematographers? The term "film artist" is defined under Rule 6F of the Income-tax Rules, 1962, and includes: An actor, cameraman, director, music directo....
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....r, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, and dress designer engaged in the production of a cinematographic film. ✅ So if a cinematographer is a "cameraman" involved in a cinematographic film, and ❌ Advertisement films are NOT necessarily considered "cinematographic films" for income tax purposes (unless specifically ....
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....clarified or notified), Then their service may not fall under "film artist" as per Rule 6F - unless they are working on a proper film production. BUT - read on 👇 ⚖️ Judicial View and CBDT Interpretations: In several cases, courts and the department have recognized cinematographers, freelancers, and creative professionals as providing technical/professional services under S....
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....ection 194J, even if not notified under Rule 6F. Thus, even if not notified, their creative/technical work can still fall under "professional or technical services" → making Section 194J (10%) applicable. 🤝 What About the Assistant? * If the assistant is hired independently and is not a professional, then TDS under Section 194C (contractual payments) @ 1%/2% may apply. * If the ....
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....assistant works under the cinematographer, you may treat the cinematographer's entire fee (including team) as a professional service under 194J. ✅ Summary Table Person Nature of Service TDS Section TDS Rate Cinematographer Professional/Technical 194J 10% Assistant (freelance) Contractual (non-professional) 194C 1% (Individual) or 2% (Firm) 📌 Final View: * Yes, TDS und....
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....er Section 194J at 10% would generally apply to cinematographers, even if not notified under Rule 6F, because their work is technical and professional in nature. * For assistants, if separately contracted and not professionals themselves, Section 194C may apply instead. Disclaimer: This reply is only for discussion purpose not a Legal Opinion. Reply By Ramanathan Seshan: The Reply: Dear Yagay....
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.... and sun-sir, Thank you for detailed response Regards, S Ram Reply By YAGAY andSUN: The Reply: Thanks Sir. I'm glad I could assist you.<br> Discussion Forum - Knowledge Sharing ....