TDS on photography depends on nature of service. If treated as professional service, Section 194J applies at 10 percent above 30000. If treated as contract work, Section 194C may apply at 1 percent. Classification is key.
17 September 2025
When payments are made to an individual photographer or artist for professional services, TDS is deducted at 10% if the total payment in a financial year exceeds ₹30,000.
This applies when the engagement is for specialized, professional work by individuals.