TDS u/s 194C or 194J - production of programmes for broadcasting ...

Section 194C includes program production for broadcasting under TDS rules, differentiating it from Section 194J activities.

March 1, 2017

Case Laws Income Tax AT

TDS u/s 194C or 194J - production of programmes for broadcasting or telecasting - the legislature had clearly brought ‘production of programmes for such broadcasting or telecasting’ within the sweep of Sec. 194C - AT

View Source

← Previous Next →

TDS u/s 194C or 194J - production of programmes for broadcasting ...

Section 194C includes program production for broadcasting under TDS rules, differentiating it from Section 194J activities.

March 1, 2017

Case Laws Income Tax AT

You may also like:

TDS u/s 194C or u/s 194J - programmes produced for television, including "commissioned programmes", will fall within the realm of section 194C, Explanation III of the Act - AT

CBDT has amended the Income-tax Rules, 1962 through the Income-tax (Seventh Amendment) Rules, 2025, effective upon publication in the Official Gazette. The amendment...

TDS on making payments to various agencies on revenue sharing basis - The mode of payment is nothing but a payment for contract of work and is squarely covered by...

TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to...

TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

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

TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the...

TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the...

This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

TDS u/s 194C OR u/s. 194J - payments to various T.V channels for broadcasting its serials during fixed time slots - tds liability on telecasting fees paid - the same...

TDS u/s 194C or 194J - payments made for supplying copies of final negative - TDS needs to be deducted under section 194C - AT

TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

The ITAT ruled in favor of the appellant, allowing credit for TDS deducted under Section 194C. The Tribunal determined that despite transferring gross contract receipts...

TDS deduction u/s 194C - distribution of signals - It is a case of simple using of plant & machinery i.e. DSR Digital Satellite Receiver for the purpose of...

Inconsistent Rule with statutory provision - Section 18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing...

Quick Updates: