Is tds applicable on internet lease charge u/s 194j ?
This query is : Resolved
28 December 2015
is Tds applicable on internet lease charge u/s 194J ?
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kINDLY REPLY AS SOON AS POSSIBLE
28 December 2015
TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).
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