Tds on internet service provider


This query is : Resolved 

20 January 2015 Pls let me know applicability of TDS in case of Internet service providers

20 January 2015 Bandwidth and net working operating facilities not in the nature of technical services with the meaning of section 194J the assessee would not be liable to deduct tax at source under section 1 94J. – Pacific Internet (India) (P) Ltd. v. ITO TDS Mumbai (2009) 27 SOT 523 (Mum)]


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