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Is tds applicable on internet lease charge u/s 194j ?

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28 December 2015 is Tds applicable on internet lease charge u/s 194J ?

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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
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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