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
Last Update: 21-Jul-26
This reform proposal has been articulated in the Media Reform Commission Report but has yet to be officially initiated.
Observation
    For FY2026–27, the Tax Deduction at Source Rules, 2026, issued on 8 June 2026 and effective from 1 July 2026, prescribe a 20% tax deduction from meeting fees, training fees and honorarium bills. This is contrary to the Media Reform Commission’s proposal to abolish advance tax on such honorariums. The rules provide no special consideration for media contributors, artists, 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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