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Issue ID : 116057
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TDS on Royalty

Date 24 Feb 2020
Replies1 Answers
Views 1461 Views
Asked By

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)

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Replied on Jul 6, 2020
1.

It will be applicable to both sections. However for TDS purpose Section 194J is applicable.

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