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
Prasar Bharati sets EPG standards for DD Free Dish platform
New specs define 7-day guide, LCN mapping, and device compatibility.
MUMBAI: Your TV guide just got a backstage pass structured, scheduled, and far more in sync. Prasar Bharati has released detailed technical specifications for Electronic Programme Guide (EPG) services on DD Free Dish, laying down a standardised framework for how channels and programme information are organised and delivered. At the core of the update is a defined EPG data structure, covering genre-based categorisation, scheduling formats, and Logical Channel Numbering (LCN). The aim is simple: make navigation less guesswork and more guided experience across the platform’s over 40 million households.
The specifications also introduce a seven-day programme guide window for each channel, alongside clear rules for channel grouping and LCN mapping effectively deciding not just what you watch, but how easily you find it.
On the technical front, the document outlines requirements for Program Specific Information (PSI) and Service Information (SI), including descriptor usage across tables such as PAT, BAT and NIT. It further details service lists and network linkage parameters, giving OEMs and developers a clearer blueprint for integration.
Importantly, the framework is designed to work seamlessly with television sets equipped with in-built satellite tuners, enabling users to access DD Free Dish directly without additional hardware, an incremental but meaningful step towards simplifying access.
The platform will continue to operate on GSAT-15 transponders, using MPEG-4 compression and DVB-S2 transmission standards, ensuring continuity even as the interface evolves.
While largely technical, the move signals a broader push towards standardisation and user-friendly discovery in India’s free-to-air ecosystem because sometimes, the real upgrade isn’t what’s on screen, but how easily you get there.
