https://www.taxtmi.com/forum/issue?id=116057 The 2020 budget expanded the royalty definition to include sale of cinematographic films, bringing such receipts within the taxable royalty concept; the amendment applies both to source-of-income provisions and to withholding rules, with withholding obligations to be administered under the applicable TDS provision. en-us Mon, 24 Feb 2020 17:25:58 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116057 The 2020 budget expanded the royalty definition to include sale of cinematographic films, bringing such receipts within the taxable royalty concept; the amendment applies both to source-of-income provisions and to withholding rules, with withholding obligations to be administered under the applicable TDS provision. Discussion-Forum Income Tax Mon, 24 Feb 2020 17:25:58 +0530 https://www.taxtmi.com/forum/issue?id=116057