TDS on advertising clarified: advertising payments taxed lower than other broadcasting work; professional fees treated separately. The Finance Act, 1995 treats advertising and broadcasting/telecasting (including programme production) as 'work' for tax deduction at source; payments for advertising used in print or electronic media are subject to the lower withholding rate for advertising, while other broadcasting and telecasting work without advertising attracts the higher work withholding rate. Payments for professional or technical services are deductible under the separate professional-fees provision, so fees paid to film artistes and similar professionals are subject to withholding as professional fees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS on advertising clarified: advertising payments taxed lower than other broadcasting work; professional fees treated separately.
The Finance Act, 1995 treats advertising and broadcasting/telecasting (including programme production) as "work" for tax deduction at source; payments for advertising used in print or electronic media are subject to the lower withholding rate for advertising, while other broadcasting and telecasting work without advertising attracts the higher work withholding rate. Payments for professional or technical services are deductible under the separate professional-fees provision, so fees paid to film artistes and similar professionals are subject to withholding as professional fees.
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