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TMI BlogClarification on TDS applicability for cinematographer and assistant in ad shootX X X X Extracts X X X X X X X X Extracts X X X X ..... Clarification on TDS applicability for cinematographer and assistant in ad shoot X X X X Extracts X X X X X X X X Extracts X X X X ..... uld 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * 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, cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eraman, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 technica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l/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 payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) @ 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% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
Reply By Ramanathan Seshan:
The Reply:
Dear Yagay and sun-sir,
Thank you for detailed response
Regards,
S Ram X X X X Extracts X X X X X X X X Extracts X X X X
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