Tds to be deducted on internet leased line services

This query is : Resolved

Akshata (Querist)
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07 March 2013 A party provides us Internet leased line services.
is TDS to be deducted on the same?
if yes under which section?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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07 March 2013 There is no Need to Deduct TDS for Interent under Any Sec. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).

Read more at:

https://www.caclubindia.com/experts/tds-on-leased-line-493450.asp#.UThDPdYxGK4

Rahul

Rahul (Expert)
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15 June 2013 Dear Mr Sanjay

The judgement quoted by you relates to 2001, where as there had been a major change in the definition of Royalty by Finance Act 2012.

If we go by the amended definition of Royalty, TDS will be deducted on leased Line Charges.

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