TaxTMI 
TaxTMI 
Dear Experts There is a change in the royalty definition in the budget 2020 which includes now the sale of cinematagrophic films also. So will this apply to Section 9, the intended section only or will it apply to Section 194J (tds section also,as they both have the same definition)
TDS on Royalty
24 Feb 2020 
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Royalty definition expanded to include sale of cinematographic films; TDS obligations now arise under service TDS provisions.
The 2020 budget expanded the royalty definition to include sale of cinematographic films, bringing such receipts within the taxable royalty concept; the amendment applies both to source-of-income provisions and to withholding rules, with withholding obligations to be administered under the applicable TDS provision. (AI Summary)
The 2020 budget expanded the royalty definition to include sale of cinematographic films, bringing such receipts within the taxable royalty concept; the amendment applies both to source-of-income provisions and to withholding rules, with withholding obligations to be administered under the applicable TDS provision. (AI Summary)
