Minimum Guarantee Royalty for Films Not Classified as 'Royalty' u/s 194J, No TDS Required.

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Full Text of the Document

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....TDS u/s 194J - Payment of Minimum Guarantee Royalty (MGR) - consideration for the sale distribution or exhibition of cinematographic films - the payments made by the assessee do not fall under the term "Royalty" and do not attract the provisions of TDS....