Tds on mobile phone and internet dongle uses
This query is : Resolved
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.
Can anybody confirm whether TDS is not applicable for mobile phone bills and internet data card bills to company under 194C section.
11 January 2016
https://www.caclubindia.com/experts/tds-on-telephone-and-mobile-bills-1067219.asp
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
It is clearly mention in this 2 links that TDS should deduct on mobiles and internet bills u/s 194J
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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
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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