TDS on Royalty

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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)

AI Summary

Definition of Royalty Revised in 2020 Budget: Includes Cinematographic Films, Affects Both Section 9 and Section 194J for TDS. A query was raised regarding the change in the definition of royalty in the 2020 budget, which now includes the sale of cinematographic films. The question was whether this change applies solely to Section 9 or also to Section 194J, which deals with tax deducted at source (TDS). The response clarified that the change applies to both sections, but for TDS purposes, Section 194J is specifically applicable.