As the consideration for live broadcasting does not fall either ...
Live broadcasting payments to non-residents not taxable under Income Tax Act sections 9(1)(i) or 9(1)(vi); no TDS needed.
September 26, 2013
Case Laws Income Tax AT
As the consideration for live broadcasting does not fall either u/s 9(1)(i) or u/s 9(1)(vi), such amount is not chargeable to tax under the provisions of this Act in the hands of non-resident - No TDS u/s 195 - AT
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