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Technology, Media, and Telecommunications Tax Landscape for Private Circulation Only Technology, Media, and Telecommunications Tax Landscape For Private circulation only Technology, Media, and Telecommunications | Tax Landscape Contents Foreword Foreword by Deloitte 05 Sector Overview Technology, Media, and Telecommunications: Sector overview 07 Tax Provisions: Applicable to the Indian TMT sectors 13 Tax India Tax Policy Changes: Impact and implications 31 Provisions Telecommunications Sector: Key tax considerations 41 India Tax Media Sector: Key tax considerations 55 Policy Changes Technology Sector: Key tax considerations 75 Judicial Precedents 91 Telecom Sector Global Tax Policy Changes: Impact on India 129 India Tax Landscape: The road ahead 143 Media Sector References 152 Acknowledgments 153 Technology Contacts 154 Sector Judicial Precedents Global Tax Policy Changes India Tax Landscape 03 Technology, Media, and Telecommunications | Tax Landscape Foreword Sector Overview Tax Provisions India Tax Policy Changes Telecom Sector Media Sector Technology Sector Judicial Precedents Global Tax Policy Changes India Tax Landscape 04 Technology, Media, and Telecommunications | Tax Landscape Foreword by Deloitte Foreword We are delighted to introduce you tools such as blockchain, IoT, Robotics, to our special tax publication for the Artificial Intelligence, and the emerging Indian Telecommunication, Media, and domestic market opportunities in Digital Sector Technology (TMT) industry. India, Smart Cities, and Industry 4.0 Overview initiatives. India has done well to stay ahead of the curve in the technological revolution, This is an era of high man-machine redefining global value chains. India's interactions, where human intelligence Tax hyper-competitive telecommunications is being augmented by machine Provisions sector has led the revolution from the intelligence. Coupled with an increasingly front. As per various reports, the sectoral sensitive socio-economic and political change in productivity has been the environment, India is amidst a global highest in the telecommunications sector reset where legislations, including tax, since the 1991 reforms, outperforming are being expeditiously aligned in line India Tax Policy the productivity growth of other sectors with business transformations. In this Changes during this period. Consequently, emerging ecosystem, it is imperative telecommunications sector has also been to have a fair overview of the legal one of the fastest growing sectors of the contours of doing business. India is not Indian economy, driven by affordable only an attractive market for business smartphones with high computing opportunities, but also a hotspot for Telecom power, and cheap telephony, and mobile talent, technology, and entrepreneurial Sector internet services, made possible with prowess. Inbound and outbound the emergence of 4G/LTE networks. transactions centring India have These factors have propelled India to be increasingly cast additional responsibility the most watched telecommunications on Indian tax administrators to monitor Media market in the world. This ongoing and counter tax base erosion and Sector telecommunications revolution in the ensure optimum collection of taxes country also brought contemporary within the boundaries of Indian tax laws. advancements in the media & Since legislations could at times be an entertainment and technology industries imperfect expression of the lawmakers’ to the forefront, driving convergence intent, controversies in interpretation are Technology Sector of platforms, access, and the content inevitable. Especially in a dynamic sector ecosystem. Various advancements such like TMT, the complexities associated as digitisation of content, ubiquitous with evolving business models and broadband connectivity, and mobile technologies make it imperative for first digital delivery channels opened stakeholders to be well-informed of key Judicial up opportunities for leveraging developments impacting the sector at Precedents digital platforms as a key interface for large, and businesses in specific. consumers across industries, making the digital economy a key pillar of the In light of the above, this tax publication country’s growth and development. aims to track key aspects including Global Independently too, the media & developments in the Indian tax regime Tax Policy entertainment sector exhibits strong impacting the TMT industry. It also Changes growth drivers such as favourable provides an overview of the key tax demographics, increased sensitivities rulings, which businesses in the TMT around news, sports, social messaging, industry need to be mindful of while digitisation of television distribution doing business in or with India. This India Tax networks, and the digital transformation publication is not a compilation of Landscape of print and radio. Key growth drivers tax laws or guidance including judicial for the technology sector include digital precedents relevant to the TMT space. transformation beyond traditional IT We hope that you find it valuable. services, greater application of digital 05 Technology, Media, and Telecommunications | Tax Landscape Foreword Sector Overview Tax Provisions India Tax Policy Changes Telecom Sector Media Sector Technology Sector Judicial Precedents Global Tax Policy Changes India Tax Landscape 06 Technology, Media, and Telecommunications | Tax Landscape Technology, Media, and telecommunications: ForewordForeword Sector Sector overview Overview The Telecommunication, Media and experience is the most critical driver Tax Technology (TMT) industry has been of customer experience and cause Provisions witnessing phenomenal growth and of churn in the telecommunications transformation in the past few decades, market. Internet telephony, mobile and this trend is expected to continue broadcasting, spectrum trading and in the future. As per publicly available auctions, interconnection capabilities India Tax reports, the Indian TMT industry is through networks including satellite Policy expected to grow beyond half a trillion and undersea, investments in 5G for Changes dollars by 2021. supporting wi-fi calling, mobile apps, cloud-based infrastructure and systems, Telecommunications digital payment platforms, etc., are some Affordable smartphone prices and of the constantly evolving areas in the Telecom greater broadband speeds have Indian telecommunications industry. Sector propelled the Indian mobile market to a Admittedly, the sector administrators global high while the telecommunications and regulators such as Department of sector is amidst a consolidation phase. Telecommunications (DoT), Ministry The current policy framework and of Information and Broadcasting Media the emergence of 4G/LTE have led to (MIB), and the Telecommunications Sector strategy shifts in the telecommunications Regulatory Authority of India (TRAI) are market. Amidst a continuously swelling also constantly evolving their approach telecommunications subscriber often in consultation with the industry base using wireless technology, ecosystem towards managing and Technology telecommunications players are regulating this dynamic industry. Sector either looking to merge, exit, or invest additional capital to survive and Media and Entertainment thrive in this competitive marketplace. Digitalisation of TV signals coupled with The urban market in the country is lower carrier costs and rise in the number Judicial witnessing adoption of the convergence of consumer households have made Precedents technologies towards smart living. This the media and entertainment (M&E) is the consumer segment where IT and industry sensitive to new opportunities telecommunications will collaborate and challenges. Content, be it in print further for developing solutions, wherein or digital form, when powered by the Global intelligent networks driven by smart continuously evolving mobile technology Tax Policy applications will focus more on getting generates phenomenal opportunities for Changes luxury and comfort to potential users. all market players. India has been one For telecommunications players in of the largest movie producer countries this already matured market, network in the world for the last few years, India Tax Landscape 07 Technology, Media, and Telecommunications | Tax Landscape releasing more than a thousand films growing attractiveness of OTT/Digital each year. The country is home to one of platforms. Television as a medium is the most important cities in the global expected to further grow as permeation film industry, led by Mumbai, originally and digitisation increases, and the rise called Bombay and thereby synonymous of high-speed data networks, cheaper ForewordForeword with “Bollywood”. The Indian film and smarter devices is expected to fuel industry, supported by a movie-obsessed the growth of Video on Demand (VoD) population and highest number of films services in the near future. produced, ought to reflect a dominant Sector subset of the TMT industry in specific Technology Overview and the economy at large. In the face of India’s technology industry is going severe under-screening, piracy issues, through a fundamental shift, driven by sub-par theatres, which constrains rapidly evolving market dynamics and Indian film industry’s gross revenue, the the shift towards digital services. India is country is brimming with opportunities in one of the top sourcing destinations for Tax Provisions development of theatrical infrastructure, technology services in the world, with digital content, entertainment parks, strong capabilities across the IT-BPM and
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