Deduction of tax at source
This query is : Resolved
10 November 2009
Is lease rental paid by customer to BSNL, MTNL, etc. liable for deducting TDS?
Guest
Guest
(Expert)
10 November 2009
In case of Land line phones no TDS is applicable. in other cases one has to deduct TDS.
10 November 2009
TDS on Telecommunication Services for making phone calls. Only MTNL and BSNL call it a rental. Others call it a recurring charge for a minimum number of calls you make and charge you extra for more calls or other service.
Telephone call is not a contract u/s 194C
It is not a commission under 194H
It is not a rental of equipment u/s 194 I
It is not a Technical or Professional Service U/s 194J
You can rely on the judgment of Skycell by Chennai High Court.
Telephone call is not a contract u/s 194C
It is not a commission under 194H
It is not a rental of equipment u/s 194 I
It is not a Technical or Professional Service U/s 194J
You can rely on the judgment of Skycell by Chennai High Court.
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