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
CBFC speeds up film certification; average approval time cut to 22 days
Over 71,900 films cleared in five years as digital system shortens approval timelines
MUMBAI:Â The Central Board of Film Certification (CBFC) has significantly reduced the time taken to certify films, with the average approval timeline now down to 22 working days for feature films and just three days for short films.
Operating under the Ministry of Information and Broadcasting, the statutory body certifies films for public exhibition in line with the Cinematograph Act, 1952 and the Cinematograph (Certification) Rules, 2024. The rules prescribe a maximum certification period of 48 working days, though the adoption of the Online Certification System has sharply accelerated the process.
Over the past five years, from 2020-21 to 2024-25, the board certified a total of 71,963 films across formats. Of these, the majority fell under the U category with 41,817 titles, followed by UA with 28,268 films and A with 1,878 films. No films were certified under the S category during the period.
Film approvals have also steadily risen in recent years. The CBFC cleared 8,299 films in 2020-21, a figure that peaked at 18,070 in 2022-23 before settling at 15,444 films in 2024-25. During the same period, 11,064 films were certified with cuts or modifications.
Despite the high volume of certifications, outright refusals remain rare. Only three films were denied certification over the last five years, with one refusal recorded in 2022-23 and two in 2024-25.
The board may recommend cuts or modifications if a film violates statutory parameters relating to the sovereignty and integrity of India, security of the state, friendly relations with foreign states, public order, decency or morality, defamation, contempt of court or incitement to an offence.
Filmmakers can challenge CBFC decisions in court. Data shows that such disputes remain limited but have seen some fluctuation. Between 2021 and 2025, a total of 21 certification decisions were challenged before High Courts, with the number rising to 10 cases in 2025.
Responding to a question in the Rajya Sabha, minister of state for information and broadcasting L. Murugan shared the data. The question was raised by Mallikarjun Kharge.
With faster timelines and a largely digital workflow, the certification process appears to be moving at a far brisker pace, signalling a shift towards quicker clearances for India’s growing film output.
