Regarding tds on leased line connection

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Hi... Having quarterly bill for leased line with company pan number. Question is have to deduct the TDS 2% on contract U/s 194c or 10% U/s 194J…?
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TDS u/s 194J

Sir Ji... My docubt is ... leased line TDS deductions comes under contract right ?

TDS is not applicable on Lease line Services like internet, mobile, telephone charges etc.
Please refer these links /experts/tds-on-leased-line-for-internet-expenses-to-reliance-comm--1323934.asp /forum/tds-on-lease-lines-of-internet-348411.asp


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