TDS on subscription charges

This query is : Resolved 

13 August 2007 basis of deducting tds on subscription charges of any data/material...
As mentioned in Sec 194C printed material falls under the purview, is it the same for any electronic data/material(i.e.useful information for business).

14 August 2007 As per Cyber Laws, Printed materials includes those in electronic form also.

So, I think electronic data to be included and TDS to be dedcuted.

Let's invite other's views.

14 August 2007 Sec 194C on subscription charges would include even electronic data/material(i.e.useful information for business)


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