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        Income Tax

        Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements

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        Tax Deduction at Source clarifies media payments to advertising agencies for booking ads are not subject to TDS. Relying on judicial decisions that the media-agency relationship is principal to principal, the Board clarifies that amounts retained by advertising agencies for booking, procuring or canvassing advertisements do not attract TDS as commission; the Circular further distinguishes such media booking margins from commissions payable for engagement of models, artists and similar services.
                          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.

                                Tax Deduction at Source clarifies media payments to advertising agencies for booking ads are not subject to TDS.

                                Relying on judicial decisions that the media-agency relationship is principal to principal, the Board clarifies that amounts retained by advertising agencies for booking, procuring or canvassing advertisements do not attract TDS as commission; the Circular further distinguishes such media booking margins from commissions payable for engagement of models, artists and similar services.


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