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Income Tax - Highlights / Catch Notes

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

Case Laws     Income Tax

November 7, 2019

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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