Section 44AD and 44ADA read with Section 44AA

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This discussion explores whether a gimbal operator's income falls under Section 44AD and 44ADA of the Income Tax Act, read with Section 44AA. The consensus is that a gimbal operator likely qualifies as a 'cameraman' within the definition of a film artist, making Section 44AA(1) applicable to their profession in the film industry, regardless of specific formal qualifications.

Nagaraj

Nagaraj (Querist)

06 August 2024 Amount received by Gimbal operator from film production.
Gimbal operator comes under the meaning of film artist as it is not mentioned specifically?

“film artist” means any person engaged in his professional capacity in the production of a cinematograph film, whether produced by him or by any other person, as –
i) an actor ;
ii) a cameraman ;
iii) a director, including an assistant director ;
iv) a music director, including an assistant music director ;
v) an art director, including an assistant art director ;
vi) a dance director, including an assistant dance director ;
vii) an editor ;
viii) a singer ;
ix) a lyricist ;
x) a story writer ;
xi) a screen-play writer ;
xii) a dialogue writer ; and
xiii) a dress designer.

Thanks in Advance

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

06 August 2024 What is his qualification?

Nikhil Kaushik

Nikhil Kaushik (Expert)

06 August 2024 in film industry, the qualification won't matter. if you are working in the notified professions like film industry related jobs, 44AA(1) will apply. Gimbal operator should get covered under camera man.

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