TDS on internet charges

This query is : Resolved 

23 December 2010 whether TDS is deductible on internet / video conferencing charges which are payable on monthly basis.

kindly specify the section also?

23 December 2010 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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