Tds on telephone fixed plan rentals
This query is : Resolved
05 February 2012
Pl let me know why TDS on Mobile Bills ( minimum fixed Rent with some call value free) / Broadband plans (internet plans with free data download) which are in excess of annual threshold limits under contractor / rent category be deducted.
Is there any exemption circular or just general ommission on payers / service availers part ?
Also, what happens that many numbers are availed by a corporate and rentals become in excess to threshold limit...
Is there any exemption circular or just general ommission on payers / service availers part ?
Also, what happens that many numbers are availed by a corporate and rentals become in excess to threshold limit...
06 February 2012
There is no need to deduvt TDs on payment for Mobile Phone.
07 February 2012
Fixed rent on Phone/Mobile does not qualify for rent either on land or building, plant & machinery, equipment or furniture and fittings per cotents under Sec. 194I, even that does not qualify being a technical service under Sec.194J, case law Skycell Communications Ltd. vs. Dy. CIT (Mad.) (2001) 251 ITR 53 (Mad..
Therefore, no need to do TDS in the instant cited case.
Therefore, no need to do TDS in the instant cited case.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Carriage Road Act, 2007 read with Carriage by Road Rules, 2011
- RATE AND HSN CODE
- EMI ISSUE IN HOUSING LOAN OLD REGIME
- Same demand raised for original as well as rectification request return
- Sale of property held jointly with a non resident Indian
- Portuguese Civil Code IT Return
- Need Professional Opinion - AY 2012-13 Old Demand & AY 2026-27 Refund Adjustment
- Journal entry of busniess expenses
- Cash balance limit and property purchases limit
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
