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Tds on telephone bills

This query is : Resolved 

22 February 2013 whether tds will be deducted on telephone bills, if yes then in which section, if not dedcuted then also mentioned related provisions/section/case laws?

22 February 2013 TDS will not be deductible for telephone charge since this is specifically exempted

Payment of cellular/ fixed telephone service are exempted from Tax deduction point of view.

Skycell communication Limited V/s CIT (2001) 119 taxman496 MAD.

22 February 2013 on telephone bills and bank charges TDS is not applicable


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