TDS

This query is : Resolved

pijush bhowmik (Querist)
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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 ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 May 2020 TDS not applicable on such services.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 May 2020 Liable to deduct tax at source from the payment of internet connectivity charges and specialized line rental u/s 194 J.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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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