Payment by cable operator to get licence of TV channels is covered u/s 194C

Sec. 194C of the Act creates an obligation on a person responsible for paying any sum specified therein to a person for carrying out any work, to deduct the tax at source. Presently, we are concerned with the ‘work’ as referred to in Clause (b) of Expln. III below Section 194C(2) of the Act. In terms of the said Explanation, it is provided that expression ‘work’ shall include, inter alia, broadcasting and telecasting including production of programmes for such broadcasting and telecasting. By way of such Explanation, it is evident that where the payment is for a work in...