TDS ON sMS CHARGES


This query is : Resolved 

Quick Summary
This discussion clarifies the Tax Deducted at Source (TDS) implications for bulk SMS charges. The Bombay High Court has ruled that TDS is not applicable under Section 194J of the Income Tax Act, as SMS services do not constitute technical or professional services. Furthermore, it's indicated that TDS under Section 194C is also not required for payments made to telecommunication service providers for SMS.

27 December 2021 Dear Expert

Advice Required For Tds Aspects For Purchase Of Sms In Bulk For Sending From Online application .

28 December 2021 The division bench of Bombay High Court held that, there is no Tax Deduction at Source (TDS) liability on payment for providing SMS services under Section 194J of the Income Tax Act as there is no technical or professional services involved.

28 December 2021 Whether Any Tds on Sms Charges As per Sec .194C ? If not Any judgments For The Same ?

28 December 2021 Request For Revert Asap .

28 December 2021 194C TDS also not applicable.

28 December 2021 Any Logic For The Same ?

28 December 2021 No TDS is required to be deducted from payment made to telecommunication service provider.


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