This discussion clarifies the applicable TDS section for photography services used in brochure printing. The consensus is that Section 194C is the relevant provision. This applies when a photographer is engaged to capture and edit images for company brochures, even if a separate party handles the printing.
20 January 2020
Our company is taking photography services for printing brochures of the company. The work of a photographer is to click photo and edit to the some extent and give photos to us. Brochures will be printed by another party. Is photography service covered under 194C or 194J?