Tds applicalbe on internet charges bill
Querist : Anonymous
and what is the monthly rental
Querist : Anonymous
Querist : Anonymous
Querist : Anonymous
is it possible to recty the same or any other way to solve the problem
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### **Is TDS deductible on Internet charges?**
* **No, TDS is generally NOT deductible on Internet charges.**
* Reason: Internet charges fall under payments for use of facilities where a technical service is inherent but it's considered a **standard public utility service**.
* **Section 194J (Fees for professional or technical services) does not apply** to payments like telephone, Internet, leased lines, cable TV, etc.
* This has been supported by case law, e.g., **Skycell Communications Ltd. v. Deputy CIT \[2001] 251 ITR 53 (Mad.)** where it was held that TDS under Section 194J is not applicable on such charges.
---
### **Additional points:**
* Your monthly internet rent is Rs. 4,500 and annual payment Rs. 54,000 + service tax to a Pvt. Ltd. company.
* Even if the vendor is a company, **no TDS deduction is required on internet charges**.
* This applies regardless of the vendor being individual or company.
---
### **Summary Table:**
| Payment Type | TDS Deductible? | Applicable Section | Comments |
| -------------------------------------------------- | --------------- | ------------------ | ----------------------------------------------- |
| Internet Charges | No | N/A | Considered standard facility, no TDS under 194J |
| Telephone Charges | No | N/A | Same as above |
| Professional/Technical services (like consultancy) | Yes | Section 194J | Different nature of services |
---
### Regarding your query on **C-Form date mismatch**:
* C-Form is for claiming CST (Central Sales Tax) exemption on interstate purchase.
* Invoice date and C-Form date should ideally match or be close.
* **If invoice date is 31.12.2014 and C-Form date 07.01.2015, generally it’s acceptable**, as long as C-Form is issued within prescribed time.
* If vendor insists on correction, you can request **issuance of a fresh C-Form with correct invoice date** or provide an affidavit explaining the date mismatch.
* Some states allow correction or cancellation and reissuance of C-Form — check Maharashtra’s VAT department procedures.
---
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