TDS Applicability on Internet Charges


This query is : Resolved 

Quick Summary
Query on whether TDS is applicable on internet charges paid by a company for WiFi/LAN services. It was clarified that no TDS is required to be deducted on internet charges, supported by ITAT ruling in ACIT vs SDV International Logistics Ltd (Kolkata).

(Querist)
08 June 2023 Dear sir,

Our company paying Internet charges (WIFI/LAN) to vendor, TDS is applicable or not ?

If applicable so under which section have to deduct ?


08 June 2023 No TDS deductible on internet charges.
Reference:: ACIT Vs SDV International Logistics Ltd. (ITAT Kolkata)


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