This discussion clarifies the applicable TDS section for payments made to a video editor. While initially questioned under 194C, the consensus points towards Section 194J. Specifically, it's debated whether the 2% rate for technical services or the 10% rate for professional services applies. The prevailing view is that video editors fall under notified professionals, thus attracting a 10% TDS rate under 194J.
16 May 2025
My client contracted with a video editor for his channel, he is paying Rs 1 lakh per month to the editor is TDS deductible u/s 194C or 194J? (If under 194J at what rate?)