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Regarding tds

This query is : Resolved 

24 January 2014 Hi Sir,

In which section is applicable for TDS for Junior Artist suppliers for Feature films or serials. Some times the suppliers supplied character artists some times crowd. Please confirm whether The TDS should be deducted under section 94 J or 94 C.

Thanks,
Bala

24 January 2014 it depends on what type of agreement is in between the company & supplier ??

i.e if the agreement is for supply only & he is paid for supplying them
& the fees of Artist are separately paid to the artist then TDS would be deducted U/s.194C & Fees of Artist will be U/s.194J

but if the supplier is paid the whole amount & no separate fees is given to Artist then the same would be covered by 194J

24 January 2014 Thanks for your reply, The fees not paid for artist separately. The supplier is paid the whole amount. But for Junior Artist and crowd, they supply some times more than 100 Juniors and the payment per head count is less than Rs. 1,000/- day. Mainly the supplier's are not allowed to deduct the TDS under section 94 J. For Junior artist they dont need any special skills for acting. Simply they are using like man power supply. For example - For a marriage scene, the Director needs more than 100 Junior artist. The supplier supplied 100 Junior Artist. The deal will be per head count. The Junior artists used for shooting may be or may not be professional artist. Still confusing, please clarify my query

Thanks
Bala


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