Clarification on TDS applicability for cinematographer and assistant in ad shoot, Income Tax

[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

Posts / Replies

[YAGAY andSUN]

Great question — this is a nuanced area, especially in 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.

🔍 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,

• 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 director, 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 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 Section 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 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 under 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.

[Ramanathan Seshan]

Dear Yagay and sun-sir,

Thank you for detailed response

Regards,

S Ram