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TDS on Internet Lease line services

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(Querist)
19 February 2008
Whether TDS should be deducted on Internet lease Line services provided by VSNL.
If deducted under what section it should have been deducted?
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PARSURAM BAISAKH

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PARSURAM BAISAKH (Expert)
19 February 2008 Yes, TDS will be deducted @ 2% under section 194C on the Income Tax Act 1961 on Internet lease line services.

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