No Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies

It is hereby clarified 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.
It is also further clarified that 'commission' referred to in Question No.27 of the Board's Circular No.
715 dated 8.8.95 does not refer to payments by media companies to advertising companies for booking of advertisements but to payments for engagement of models, artists, photographers,
sports persons, etc. and, therefore, is not relevant to the issue of TDS referred to in this Circular.