Section 194C or Section 194J ?

This query is : Resolved 

03 May 2011 Which section is applicable on the payment made for live telecasting of programmes.
At what rate tds should be deducted ?

03 May 2011 CIT vs. Prasar Bharti (Broadcasting Corporation of India) (2007) 292 ITR 580 (Delhi)
Amounts paid to producers for production of programmes for broadcasting and telecasting would attract TDS u/s 194C and not u/s 194J since Explanation III to S. 194C is more specific than S. 194J which is more general vis-à-vis the production activity.


Rate:
Individual/HUF @1%
Others @2%
No PAN 20%.


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