17 March 2018
Do a Pvt. Ltd. Co. need to deduct TDS on Internet Services provided from Vodafone/Airtel ? And also if there is other local service provider.
17 March 2018
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.).
19 March 2018
The leaseline charges/internet charges paid were only for use of internet connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act , So mere connection of Internet or leased line TDS Not applicable.
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