Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting

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..... Sub: Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting. The issue of applicability of TDS provisions on payments made by broadcasters/ telecasters to production houses for production of content or programme for broadcasting/ telecasting has been examined by CBDT in view of representations .....

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..... the content is produced as per the specifications provided by the broadcaster/ telecaster and the copyright of the content/ programme also gets transferred to the telecaster/ broadcaster, it is hereby clarified that such contract is covered by the definition of the term `work' in section 194C of the Act and, therefore, subject to TDS under that section. This position clearly flows from the def .....

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