This discussion clarifies whether Tax Deducted at Source (TDS) is applicable to payments made for leased line and PRI services from Tata Teleservices. While some internet connectivity charges might fall under Section 194J, leased lines themselves are generally not considered fees for technical services and therefore, TDS is not typically deductible on these payments.
16 May 2020
we as a NGO taken leaseline & PRI services from Tata Teleserices, which are bearing monthly charges as per our consumption. I just want to ask that is TDS deductible on that payment & under which section & rate of TDS ?
16 May 2020
leased line is not in the nature of fees for technical services, the TDS is not applicable on Leased lines so not comes under purview of TDS