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Tds on internet charges

This query is : Resolved 

27 February 2015 GOOD EVENING TO ALL EXPERTS. WE HIRED A INTERNET SERVICE PROVIDER NAMED UTTARAKHAND BROADBAND SERVICE. HIS MONTHLY BILL PER MONTH 22472 PER MONTH WITH SERVICE TAX.THEN I WANT TO ASK YOU ONLY THAT WILL TDS DEDUCT IN THIS SERVICE.IF YES THEN COMES UNDER WHICH SECTION 194C 194J OR 194I.PLEASE ADVISED ME. IF NO THEN PLEASE TOLD ME THAT WHY TDS DEDUCT NOT IN THIS SERVICE.

27 February 2015 TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).


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