The CBDT has issued Circular Nos. 04/2016 and 05/2016, both dated
29.02.2016. In Circular No. 04/2016, the CBDT has explained the law
relating to Tax Deduction at Source on payments by
broadcasters or
television channels to production houses for production of ciontent or
programme for telecasting. In Circular No. 05, the CBDT has explained
the law relating to Tax Deduction at Source on payments by television
channels and publishing houses to advertisement companies for procuring
or canvassing for advertisements.