Tds on mobile phone and internet dongle uses

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This query is : Resolved

Vinoth (Querist)

11 January 2016 We are paying mobiles bills for our executives working in the company for which bills are received in the name of the company. As they are charging service tax on their bill, it seems it is applicable for TDS.
Can anybody confirm whether TDS is not applicable for mobile phone bills and internet data card bills to company under 194C section.

Deepti Asawa

Deepti Asawa (Expert)

11 January 2016 https://www.caclubindia.com/experts/tds-on-telephone-and-mobile-bills-1067219.asp

Deepti Asawa

Deepti Asawa (Expert)

11 January 2016 https://www.taxmanagementindia.com/web/View_discussions_detail.asp?ID=4309

It is clearly mention in this 2 links that TDS should deduct on mobiles and internet bills u/s 194J

Message likes : 1 times

Ganeshbabu K

Ganeshbabu K (Expert)

11 January 2016 1.TDS not applicable on mobile charges and internet charges.

2.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.

3.It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.) read the case law to understand more if needed

Thanks & regards

Ganeshbabu K

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