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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

TDS - Transactions of downloading of photographs for exclusive ...

Income Tax

May 2, 2016

TDS - Transactions of downloading of photographs for exclusive one time use for publication in the magazine did not fall within the provisions of relevant Article 12 of DTAA and therefore, assessee was not liable to deduct tax on the payments made for the same - AT

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  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. TDS - placing the magazines on the back of the seats of the aircraft - Sharing of incremental advertisement revenue shall not fall within the provisions of section 194C - AT

  3. Sale of space or time for advertisement section 65(105) (zzzm) – Whether magazine is a print media are not liable to pay any Service Tax - stay granted - AT

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