TDS on bulk SMSs


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Querist : Anonymous

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Querist : Anonymous (Querist)
28 January 2011 My query is regarding the applicability of TDS on bulk SMS charges.

A company is engaged in the business of Stock Broking. To provide the services to its client, it is required to send the Stock TIPS to its clients. To do this, the company obtained the external services to send the TIPS through the SMSs to its client for which it has to make payment. Whether TDS is applicable? If yes, under which section?

28 January 2011 I think TDS is not applicable on bulk SMS like mobile & telephone bills. Let some reply come from other experts.


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