Tds on mobile bills & internet bills

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 December 2018 Dear Sir/Madam

Please guide me whether TDS is to be deducted by Company on Mobile Bills & Internet charges bills while making payment to Telecom Company (i.e Vodafone, Idea).

And if yes, than under which section & if not than on which basis it is not liable to deduct (Quote Case Laws if any)

Kindly Resolve ASAP, Thanks in Advance

31 December 2018 TDS not applicable on mobile & telephone charges but you should deduct the TDS on internet charges u/s 194C to avoid litigation.

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 December 2018 Kindly provide notification No or case law refrence (i.e. where it is mentioned that TDS is not to be deducted on Mobile Charges & Telephone bill)

31 December 2018 No notification available to deduct the TDS on internet & mobile charges but refer the case laws on followings for better understanding.
01. Sktcekk Communication Ltd V/s DCIT (2001) 251 ITR 53) Madras High Court
02.Wipro Ltd V/s ITO (2004) 80 TTJ 191)
03.CIT V/s Bharti Cellur Lte


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