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TDS Applicability on Commercial Photography & Creative Services Section 194J or 194C? - Income TaxExtract 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) ? Regards, S Ram
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