TDS on Payment to a Photographer for Videography

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  1. pendyala rama

    pendyala rama New Member

    we hired a photographer for vediography of an official occassion and need to pay the cheque in the name of his studio but as he is the sole proprieter of the studio, he submitted his individual PAN number. now, how much is the TDS to be deducted? 1% as the PAN is of individual or 2% as the cheque is issued in the name of his studio
     
  2. ZED

    ZED Well-Known Member

    The PAN of a sole proprietor is not different from the PAN of the individual.
    Sole proprietor is not considered as a distinct legal entity.

    Is it not u/s 194J? @ 10%?
     
    Last edited: Aug 11, 2016
  3. pendyala rama

    pendyala rama New Member

    Means the name on the cheque whether individual or company is not the issue. only PAN number is to considered. correct?
     
  4. ZED

    ZED Well-Known Member

    Yes, but I think tax is to be deducted @ 10% u/s 194J and not @ 1% u/s 194C.
    This is a case of profession.
     
  5. pendyala rama

    pendyala rama New Member

    no its just a contract
     
  6. ZED

    ZED Well-Known Member

  7. Karan Batra

    Karan Batra Well-Known Member

    Interesting Discussion....

    Kindly refer Circular No. 715 dated 8-8-95

    Although the above says advertising agency making payments to Photographers, I think the same shall apply to payments to photographers by other assessees as well.

    PS: The rate of TDS under Section 194J earlier was 5% which has now been increased to 10%.

    Would be great if @V K Khanna Sir and @Chandrashekar M Sir could also share their viewpoints on the above query
     
  8. ZED

    ZED Well-Known Member

    Thank you sir for your views.
    I further wish to add that the above case falls under the list of professions notified u/s 44AA.
     
  9. Karan Batra

    Karan Batra Well-Known Member

    If the profession of photography falls under Section 44AA, then all confusion is removed and TDS would be liable to be deducted @ 10% in this case
     
  10. pendyala rama

    pendyala rama New Member

    if photography comes under professional service, then I think every such service like catering etc also will come under professional services no. how will you differentiate between other service contracts and professional service contracts?
     
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