Tds on bulk sms

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Querist : Anonymous

Querist : Anonymous (Querist)

17 March 2015 Where a vendor supply bulk sms to a party, is party liable to deduct TDS on above payment U/s 194J?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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17 March 2015 TDS not required to be deducted on Bulk SMS. Check out the ITAT Chennai Bench decision in the case of Velti India Pvt Ltd. from link given below:

https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Documents/india-april25-2014no3.pdf

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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17 March 2015 Complete order may be seen from link given below:

http://www.itatonline.in:8080/itat/upload/-813969246546934575113$5%5E1REFNOITA_1030-2013_%26_CO_146-2013_.pdf