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        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.

        <h1>Tax Deduction at Source clarifies media payments to advertising agencies for booking ads are not subject to TDS.</h1> 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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