https://www.taxtmi.com/circulars?id=56245 Section 31D's statutory licensing covers broadcasters who engage in communication to the public, defined to include making works available by any means of display or diffusion and simultaneous transmission to multiple households. Read with that definition, "any broadcasting organization desirous of communicating to the public" is not limited to radio or television, and therefore internet broadcasting organizations are included within the scope of section 31D. en-us Mon, 05 Sep 2016 00:00:00 +0530 Mon, 09 Oct 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56245 Section 31D's statutory licensing covers broadcasters who engage in communication to the public, defined to include making works available by any means of display or diffusion and simultaneous transmission to multiple households. Read with that definition, "any broadcasting organization desirous of communicating to the public" is not limited to radio or television, and therefore internet broadcasting organizations are included within the scope of section 31D. Circulars Indian Laws Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56245