What is the definition of film artist?

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Rule 6F of Income Tax Rules, 1962 provides for the definition of film artist. As per the said reference,

film artist means any person engaged in his professional capacity in the production of a cinematograph film whether produced by him or by any other person, as

(i) an actor;

(ii) a cameraman;

(iii) a director, including an assistant director;

(iv) a music director, including an assistant music director;

(v) an art director, including an assistant art director;

(vi) a dance director, including an assistant dance director;

(vii) an editor;

(viii) a singer;

(ix) a lyricist;

(x) a story writer;

(xi) a screen-play writer;

(xii) a dialogue writer; and

(xiii) a dress designer.

 

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