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Whether tds needs to be deducted on internet services

This query is : Resolved 
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(Querist)
10 September 2012 Whether TDS needs to be deducted on Internet services leased line??
If yes under which Sec??
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CA VIKASH AGARWAL

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CA VIKASH AGARWAL (Expert)
10 September 2012 technical service Section 194J
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CA Amit Rajput

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CA Amit Rajput (Expert)
10 September 2012 Yes U/s 194 J TDS is required to be deducted at 10% as technical service.
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