​On 29 February 2016, the Central Board of Direct Taxes (CBDT) issued two circulars (Circular No 4/ 2016 and Circular No 5/ 2016) to clarify the applicability of withholding tax with respect to the following issues:

• Withholding tax on payments made by broadcasters or television channels to production houses for production of content.
• Withholding tax on payments made by television channels and publishing houses to advertising companies for procuring advertisements. 
  
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  This tax insight provides an overview of the relevant issue and the clarification by the CBDT (Official document here​).