Tax applicability of internet subscription charges

This query is : Resolved 

23 September 2013 Dear Sir,

Kindly let me know the income tax applicability of Internet Annual subscription fee.

Regards

JASEEM

23 September 2013 TDS deduction not required. Neither sec 194C or 194J is attracted.

Ref: Skycell Communications Ltd vs DCIT (2001 251 ITR 53 Madras)


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