I&B Ministry
Govt clarifies TDS provisions for broadcasters vis-a-vis producers and advertisers
New Delhi: The Finance Ministry said today that if a content/programme is produced according to the specifications provided by the broadcaster/telecaster and the copyright of the content/programme gets transferred to the telecaster/broadcaster, such contract is subject to TDS under section 194C at 2 per cent, rather than at a rate of 10 per cent under section 194J as payment for ‘professional or technical services’.
In a circular issued recently, it was stated that such a contract is covered by the definition of the term ‘work’ in section 194C of the Income-tax Act.
The Central Board of Direct Taxes has brought out two circulars to bring about clarity in the interpretation of certain contentious issues relating to Tax Deduction at Source (TDS) on payments made by television channels, broadcasters and newspapers.
The first Circular No.4/2016 dated 29 February deals with TDS on payments by broadcasters or television channels to production houses for production of content or programme for telecasting.
The other circular – No.5/2016 dated 29 February – deals with TDS on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements.
It has been clarified through the Circular that no TDS is attracted on payments made by television channels/newspaper companies to the advertising agency for booking or procuring of or canvassing for advertisements.
This clarification puts at rest the litigious issue as to whether such payments/discounts are in the nature of ‘commission’ and so, subject to TDS at the rate of 10 per cent under section 194H.
Both the Circulars are available on the website of the Department www.incometaxindia.gov.in.
I&B Ministry
Digital radio, D2M tech set to reshape broadcasting and public messaging
Govt pushes next-gen delivery while TRAI tightens grip on spam ecosystem
NEW DELHI: India’s broadcasting and telecom landscape is undergoing a quiet but significant upgrade, with digital radio and Direct-to-Mobile (D2M) technologies emerging as powerful tools for mass communication, while regulators step up efforts to tackle spam calls.
According to the Ministry of Information and Broadcasting, digital radio and D2M are poised to transform how content reaches audiences by making more efficient use of spectrum. In simple terms, multiple channels can now be delivered over a single frequency, opening the door to a wider range of free-to-air content.
D2M technology takes this a step further by enabling video, audio and data to be broadcast directly to mobile handsets without relying on SIM cards or mobile data. The result is a resilient and cost-effective data pipe that can deliver everything from entertainment and education to critical emergency alerts, even in low-connectivity scenarios.
At the same time, the Telecom Regulatory Authority of India is tightening its grip on unsolicited commercial communication, better known as spam calls. The regulator has deployed a distributed ledger technology platform to bring transparency and accountability into the system.
Through this blockchain-based setup, consumers can register their preferences on receiving promotional messages, while businesses and telemarketers must also sign up and operate within defined rules. The platform also includes a complaint mechanism that allows users to report spam, with complaints shared across telecom operators for coordinated action.
The government’s broader push is being supported by infrastructure upgrades under the Broadcasting Infrastructure and Network Development scheme. Implemented through Prasar Bharati, the initiative focuses on modernising networks such as Akashvani and Doordarshan, including digitisation and adoption of next-generation broadcast equipment.
In a written reply in the Lok Sabha, Ministry of Information and Broadcasting minister of state for information and broadcasting L. Murugan said these steps are part of a larger effort to promote emerging technologies and strengthen the country’s broadcasting backbone. The response came to a query raised by member of Parliament Rao Rajendra Singh.
Together, these developments point to a dual-track strategy: expanding access to reliable, low-cost content while cleaning up the communication ecosystem. As digital pipes get smarter and spam filters sharper, India’s airwaves may soon feel a lot less noisy and far more useful.
