Tds internet charges

This query is : Resolved 

20 August 2011 Is there any circular / notification release for TDS not to be deducted on internet / telephone charges?

21 August 2011 TDS deduction not required. Neither sec 194C or 194J is attracted.

Ref: Skycell Communications Ltd vs DCIT (2001 251 ITR 53 Madras)

21 August 2011 I agree with the expert


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