Tds on telephone fixed plan rentals
This query is : Resolved
Pankaj K Gupta
(Querist)
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...
Sunil Kr. Sanganeria
(Expert)
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.
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