Central Board of Direct Taxes has issued certain clarifications on TDS issues on payments made by television channels, broadcasters and newspapers. It has been clarified that in a situation where the programme is produced and its copyright also gets transferred to the broadcaster, the contract attracts TDS at 2 per cent, rather than 10 percent. <br/><br/>It has also been clarified that no TDS is attracted on payments made by television channels or newspapers to the advertising agency for booking, procuring or canvassing for advertisements. It puts at rest the issue as to whether such payments or discounts are commissions.