28 June 2019
A cinema production company Charged with another institution to show the cinema to other state. The company paying some % of amount to the institution. what is the TDS liability, section & rate
28 June 2019
TDS not applicable on such payments. Hon’ble 1TAT, Ahmedabad in the case of Sunset Drive-In Cinema (P) Ltd. Vs. ITO [5 SOT 64] has held that no TDS is required to be deducted for the payment of film distribution share.
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