Tds
This query is : Resolved
23 October 2015
airtel provides a leased line for telecommunication to a software concern for which the concern paid Rs 8000 p.m.
Now the query is whether tds will be deducted u/s 194 I while making payment to airtel ?
Now the query is whether tds will be deducted u/s 194 I while making payment to airtel ?
23 October 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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