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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

TDS u/s 194J - whether modeling can be treated as 'acting' - ...


Modeling Not Classified as 'Acting' u/s 194J of Income Tax Act, No TDS Liability for Models.

November 7, 2019

Case Laws     Income Tax     AT

TDS u/s 194J - whether modeling can be treated as 'acting' - While 'modeling' is aimed at display of merchandise, the 'acting' is defined as ‘to act in play or film’ www.freedictionaty.com) i.e. to portray a role authored by a story-writer with different purposes and objects and certainly not to displace the merchandize to boost the sales of a manufacturer or a trader of the product or services. - No TDS liability u/s 194J

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