Following is the description on the bill "Imagery illustrating the unique features, interiors, brands, food, moods, people etc" it involves photography, post production for images Whether TDS should be of Contract (i.e. 2.266 194C) or on profession (i.e. 11.33 194J)
Pl go through the definition of the terms professional service/fees for technical services/royalty to find out whether the services rendered is covered. Photography is not covered in the term professional services as per the definition and hence the tdsis to be at 194c rates only
CAclubindia
