High Court: Live Broadcasts Not "Work" Under Copyright Act; No TDS Deductions Under Income Tax Act Section 194J. https://www.taxtmi.com/highlights?id=20932 TDS u/s 194J – the broadcast/live telecast is not a work within the definition of 2(y) of the Copyright Act and also that broadcast/ live telecast doesn’t fall within the ambit of Section 13 of the Copyright Act, it would suffice to state that a live telecast/broadcast would have no “copyright”. - HC en-us Mon, 08 Dec 2014 09:32:27 +0530 Mon, 08 Dec 2014 09:32:27 +0530 TaxTMI RSS Generator High Court: Live Broadcasts Not "Work" Under Copyright Act; No TDS Deductions Under Income Tax Act Section 194J. https://www.taxtmi.com/highlights?id=20932 TDS u/s 194J – the broadcast/live telecast is not a work within the definition of 2(y) of the Copyright Act and also that broadcast/ live telecast doesn’t fall within the ambit of Section 13 of the Copyright Act, it would suffice to state that a live telecast/broadcast would have no “copyright”. - HC Highlights Income Tax Mon, 08 Dec 2014 09:32:27 +0530 https://www.taxtmi.com/highlights?id=20932