TDS Applicablility for Internet BroadBand etc


This query is : Resolved 

Quick Summary
Recent judicial rulings, including ITAT decisions, have held that payments for lease line, broadband, internet, mobile, and telephone charges generally do not attract TDS under Section 194J, as these are standard telecom services and not technical services requiring human intervention.

20 February 2025 Sir / Madam

Can any one update TDS applicability on below in view of latest judgements by various authorities -

Lease Line charges
Broad Band Charges
Internet
Mobile
Telephone Charges

Please quote applicable case laws

21 February 2025 TDS not applicable for the above charges.
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the payment made towards internet and telecom charges does not attract TDS under section 194J of the Income Tax Act, 1961.

Read More: https://www.taxscan.in/payment-of-internet-and-telecom-charges-does-not-attract-tds-u-s-194j-itat/204687/


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