https://www.taxtmi.com/circulars?id=5255 The Finance Act, 1995 treats advertising and broadcasting/telecasting (including programme production) as "work" for tax deduction at source; payments for advertising used in print or electronic media are subject to the lower withholding rate for advertising, while other broadcasting and telecasting work without advertising attracts the higher work withholding rate. Payments for professional or technical services are deductible under the separate professional-fees provision, so fees paid to film artistes and similar professionals are subject to withholding as professional fees. en-us Thu, 03 Aug 1995 00:00:00 +0530 Sat, 20 Sep 2008 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5255 The Finance Act, 1995 treats advertising and broadcasting/telecasting (including programme production) as "work" for tax deduction at source; payments for advertising used in print or electronic media are subject to the lower withholding rate for advertising, while other broadcasting and telecasting work without advertising attracts the higher work withholding rate. Payments for professional or technical services are deductible under the separate professional-fees provision, so fees paid to film artistes and similar professionals are subject to withholding as professional fees. Circulars Income Tax Thu, 03 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5255