Whether tds on internet lease line charges is applicable


This query is : Resolved 

06 February 2013 A tel com company say, DOCOMO, provides lease line services. It charges advance rental charges (ARC) in the bill. The amount is fixed irrespective of usage of lease line.

My question here is, whether TDS on internet lease line charges is applicable? If yes, then under which section it has to be deducted?

06 February 2013 Applicable
Under Section 194 C of the Income Tax Act, 1961


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