Del. HC: Convict Can’t Seek Parole for Maint. Conjugal Relat. With Live-in Partner When Wife Present || Delhi High Court: Parties Must Not Ordinarily Resort to Transfer of Case to Another Court || Status Quo Ordered by SC on Felling of Trees in Ridge/Reserve Forest, Contempt Notice Issued || SC: Presiding Officers/Members of JJ Board Should Specifically Mention Names in Orders || Open Air Prisons Suggested by Supreme Court as Solution to Overcrowding of Prisons || Supreme Court: Illegal for a Stranger to File Condonation of Delay Application || All. HC: Arbitrator’s Requirement to Provide Reason Hinges on Pleadings & Available Docs. on Record || Supreme Court: No Provision Under GST Act for Pre-payment Prior to Adjudication || Supreme Court: Cannot Set Aside Conviction Only on the Ground that Witness Turned Hostile || SC: Can Use Witness Statement Recorded In Absence of Accused, if Conditions of S. 299 CrPC Fulfilled

Broadcasters to not pay TDS on acquiring broadcasting rights- (Ministry of Finance ) (29 Feb 2016)

MANU/DTCR/0005/2016

Direct Taxation

The Central Board of Direct Taxes clarified that broadcasters acquiring only telecasting or broadcasting rights do not partake in a contract for 'carrying out any work'. If payment is made for production of content under a 'work contract' or for 'professional or technical services' the same will be liable to TDS under Section 194C or 194J of the Income Tax Act, 1961.

Also clarified is that no TDS is attracted on payments made by television channels or newspapers to advertising agencies for booking or procuring advertisements.

Relevant : Enlarged scope of IT deduction MANU/DTCR/0017/1995

Tags : TDS BROADCAST ACQUISITION PRODUCTION

Share :