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Tds on telephone bills

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(Querist)
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?
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CA.ViVeK M ACA

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CA.ViVeK M ACA (Expert)
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.
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CA Prashant Gupta

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CA Prashant Gupta (Expert)
22 February 2013 on telephone bills and bank charges TDS is not applicable




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