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TDS on Photographer payment

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This query is : Resolved

CA Deepali Jain (Querist)

05 January 2010 In case of print media fixed amount paid to Photographers. My query is under which section (under 194c or 194j) tds should be deducted.

Sudhindra

Sudhindra (Expert)

06 January 2010 If the payment is made to a professional photographer then deduction has to be made under section 194 j, as otherwise payment would amount to a contract for the specific purpose and hence would be deductible under section 194 C, here there would be a confusion as to even in the case of a contract the work would be undertaken by a photographer , but the moot point is if the professional charges are not seperately ascertainable , or the charges are all inclusive as to the cost of rolls and other incidental charges including the photographer charges then deduction has to be made under contract u/s 194 C, if it is sperately identificable then professional charges paid would be taken as part of professional charges and deductible u/s 194 J.

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