TDS on Payment to a Photographer for Videography

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  1. ZED

    ZED Well-Known Member

    We check for those professions which have been either specified u/s 44AA or notified by the C.B.D.T for the purpose of S.44AA.
    If the profession is listed there, then we blindly apply the provisions of S.194J. It is those cases where we have to take a deeper look where nothing has been specifically mentioned u/s 44AA or rule 6F or the notification of the C.B.D.T.

    Further note that your case is not merely of photography, it pertains to videography(cinematography) as told by you in the very first post. Cinematographic is squarely covered under profession.

    The word "cinematography" was created from the Greek words Greek: κίνημα (kinema), meaning "movement, motion" and γράφειν,graphein "to record", together meaning "recording motion."

    [Though one can argue that the intent of the law was to cover movies which we watch at cinema halls or TV , but as I said in the very beginning of the sentence, *one can ARGUE*]

    [ofcourse, I am being bit strict in interpreting the provision, but will you be willing to take the risk of penalties and interest for short deduction of TDS? More so when nothing will go out of neither your pocket nor from deductees pocket if you deduct tax @10%.]
    Deductee will get tax credit of the tax deducted by you.
    My advice is you should deduct tax @ 10%.

    [Text from wikipedia]
    Cinematography is the science or art of motion-picturephotography by recording light or other electromagnetic radiation, either electronically by means of an image sensor, or chemically by means of a light-sensitive material such as film stock
  2. pendyala rama

    pendyala rama New Member

  3. pendyala rama

    pendyala rama New Member

    thank you sir for your clarification.
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