Friday 20 December 2013

‘Bigg Boss’ not to withhold tax from sum paid to NR assisting in production of programme; AAR refers

IT/ILT: In view of CBDT's Circular No. 715, dated 08-08-1995, services rendered by NR for production of programmes for purpose of broadcasting and telecasting shall be specifically characterized as 'work' for the purpose of section 194C - When such services are categorized as 'work' for Sec. 194C the income therefrom would be treated as 'business income' - Held, Yes – Therefore, payment to a non-resident for production of programmes for the purpose of broadcasting and telecasting shall not be tr


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