True Vince, a covered call is a synthetically created short put. But then a covered call is meant for those people who hold onto stocks that they feel are fundamentally sound, but want to make a little extra on the side. They do that by selling far out of the money calls to bring in some premium to reduce their holding cost. In India, the settlement is in cash, so the stock cannot be called away, thus creating a tax liability.
As for brokerage, on the stock its only one time. You can continuously sell calls, month after month, so you pay brokerage only on that. Same as for selling a put short.