31 October 2013
DEAR Yash . . as said by above expert it is not possible to suggest which section is applicable with out explaining what is the transaction . . if your query is doubt on tds applicability on payment of internet charges ... . i should say tds not applicable
reference : re:-skycell comunications ltd . .you provide your transaction for which you have doubt so that we can help you in this regard
There are invoices of the above companies (MTNL, Vodafone, TATA and Bharti Airtel) regarding telephone charges and internet charges. Total amount during the year from each company is around 80,000 to 1 lacs. The assessee has deducted tds on payments to Bharti Airtel where as no tds deducted in case of other companies and the tax auditor has allowed the same. Hence i was confused about the applicability of TDS on these transactions.