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