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TDS Applicability on Commercial Photography & Creative Services - Section 194J or 194C?

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Ramanathan Seshan

Executive

69 Points Posted on 07 May 2025

Dear Experts,

Our company engages a commercial photographer who also serves as a creative producer and visual storyteller. He delivers a complete solution for our product marketing needs, including model-based shoots, social media posters, and reels. The invoice he provides includes a detailed breakup of the following services:

Assignment charges for photography
Equipment and lighting
Image compositing and retouching
Video editing, grading, animation, and voiceover
Script and content writing
Model casting and coordination
Costume and hairstylist sourcing and assignment charges
Studio location charges
Travel and accommodation

Considering the nature of these services—which involve creative and professional components—should TDS be deducted under Section 194J (Fees for Professional/Technical Services) or Section 194C (Payments to Contractors)?

Replies (2)

Quick Summary

This discussion seeks clarification on whether Tax Deducted at Source (TDS) for commercial photography and creative services should fall under Section 194J (Professional/Technical Services) or Section 194C (Payments to Contractors). The services include a comprehensive package from shoots and editing to scriptwriting and model coordination, prompting a need for expert guidance on the correct TDS applicability and rate.