https://www.taxtmi.com/circulars?id=54318 Withholding on broadcaster payments depends on contract character: production of content per broadcaster specifications with transfer of copyright constitutes work and is subject to TDS applicable to work contracts, whereas payments for acquisition of telecasting or broadcasting rights in already-produced content do not constitute such work and are not subject to that TDS provision, though they may be liable under other withholding provisions. en-us Mon, 29 Feb 2016 00:00:00 +0530 Tue, 01 Mar 2016 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54318 Withholding on broadcaster payments depends on contract character: production of content per broadcaster specifications with transfer of copyright constitutes work and is subject to TDS applicable to work contracts, whereas payments for acquisition of telecasting or broadcasting rights in already-produced content do not constitute such work and are not subject to that TDS provision, though they may be liable under other withholding provisions. Circulars Income Tax Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54318