The advance tax levied on the honorariums of media columnists, contributors, artists, and guest presenters/discussants is equivalent to taxing creativity. This advance tax should be abolished.

Year
2025
Reform Domain
Media Media
Sub Domain
Media Ownership
Source of Reform Proposals
Mass Media Reforms Commission
Reform Proposed
Reform Proposed
Reform Initiated
Reform Initiated
Legal and Policy Framework
Legal and Policy Framework
Operationalisation
Operationalisation
Action Implementation
Action Implementation
Stage of Implementation
Reform Proposed
Reform Proposed
This reform proposal has been articulated in the Media Reform Commission Report but has yet to be officially initiated.
Observation
    There has been no official initiative from the government to abolish the advance tax on honorariums yet. However, the Ministry of Information and Broadcasting has conducted a meeting and decided to consult the National Board of Revenue regarding the possible exemption of advance tax on honorariums for media columnists, contributors, artists, and guest presenters or discussants. Under the existing legal framework, a 10% advance tax is required to be deducted at source (TDS) from honorarium payments, applicable to “meeting fees, training fees, or honorariums” paid by specified entities, including government bodies, autonomous institutions, banks, and limited companies.
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Glossary

Last Updated: 14th December 2025

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