The CBDT has issued Circular Nos. 04/2016 and 05/2016, both dated 29.02.2016. In Circular No. 04/2016, the CBDT has explained the law relating to Tax Deduction at Source on payments by broadcasters or television channels to production houses for production of ciontent or programme for telecasting. In Circular No. 05, the CBDT has explained the law relating to Tax Deduction at Source on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements.
Click here to download Circular No. 04/2016 dated 29.02.2016
Click here to download Circular No. 05/2016 dated 29.02.2016
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