Tds on mobile bills & internet bills
This query is : Resolved
Querist : Anonymous
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
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.
Querist : Anonymous
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
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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