TDS applicability on photography & Videography

Since the taxpayer is assigning the jobs of art work and photography to others, its claim that jobs often had been given on contract basis had to be accepted. Therefore, the jobs of art work and photography would be covered under the provision of section 194C(1) of the Act. 
This view has been held by the Hon’ble ITAT – Mumbai Bench in the case of EMC v. ITO [2010] 37 SOT 31 (Mum) ( Trib).

By nature of engagement:

• Photography or videography for an event, product shoot or corporate video under a contract: "work" includes production of programmes for broadcasting and advertising, so Sec 194C applies at 1% (individual/HUF) or 2% (others). Threshold Rs 30,000 per bill or Rs 1 lakh a year.

• Design services (graphic design, artwork, creative direction) by a design professional: Sec 194J at 10% (professional), threshold Rs 50,000 a year. "Interior decoration" and certain design professions are notified, but graphic or photo design is generally treated under 194C unless it is an advisory or consulting engagement.

• Mixed contracts: if the invoice combines shoot and design, the dominant nature decides. Ask for separate line items.

• Deduct on value excluding GST. GST: photography services, SAC 998381, at 18%.

• From 1 April 2026: Sec 393 of the Income-tax Act, 2025.