Tds to be deducted on internet leased line services
This query is : Resolved
07 March 2013
A party provides us Internet leased line services.
is TDS to be deducted on the same?
if yes under which section?
is TDS to be deducted on the same?
if yes under which section?
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
Read more at:
https://www.caclubindia.com/experts/tds-on-leased-line-493450.asp#.UThDPdYxGK4
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.
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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