Section 194C (Applicability)?

Dear Rashmi,

U/s 194 C the definition of "WORK"  interalia includes -

broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

Plz ignore - In view of this, I think TDS should be deducted u/s 194 C.  -

Amir bhai,

cable TV operator is not broadcasting or telecasting anything..??

He is only providing a means to transmit some waves no....he is not broadcasting or telecasting the programme....

Broadcasting is the making and sending out of television and radio programmes, it is done by radio stations and tv stations; Telecasting is live broadcasting..

In any case, "work" is not being done by cable wallah.....

I think the same logic of skycell communication case applies, since the person who is subscribing the service only wants a service, and is not at all concerned with the complexity of equipments used.... 

I think the same "transmission of waves" principle applies to cable fellow too, so TDS should not be deducted....

See the link below, for similar "signal transfer" services.....

https://www.blonnet.com/iw/2005/02/13/stories/2005021300141400.htm

In my opinion, TDS will not be apply.

In my opinion, TDS will not be apply.

Dear G.K. & Venkat Sir

hmmm......

After reading above explanation I also started feeling that this case can be related to the "skycell.." one..

But I have one doubt, the provision of 194C says this -

broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

Now I think "Channel wala" like ESPN, Star, etc will get cover in this clause beacuse they are in the process of making & sending as explained by G.K.

Now, "Cable wala" also has it's own channel on which he presents some "original shows" ( i m not talking about movie channels)??

I know it would be difficult to say that how much one has paid for "cable wala's" own channel & how much one has paid for "other channels"

Plz clarify this doubt??

TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).

Other payments outside the purview of TDS are
(a) Statutory payments -- fees, cess, taxes,
(b) Clearing house charges, stock exchange charges, demat charges,
(c) Subscripttion to databases.

regards,

ratan

Thank you for your  opinion.

I think amir bhai's point is valid..

from my limited understanding, the provision pointed out, aims to bring TDS on payment to TV channel, where something, like an advertisement,  is broadcast as per requirement of the person making payment?

Originally posted by : Rashmi Maria D'Silva
	Can anyone please tell me if Section 194C is applicable to subscriptttion of Channel pacakage (Cable TV)

 is tds deductible on educational outing expenses?

is tds deductible on educational outing expenses?
 

Hi kedarbhat,

TDS will b applicable if payment is to travel agents or Tour operators....

Can u give more details...

Regrds

ya its made on picnic or annual gathering its made for travelling !!!!!!!!!!!!!!!!!!!! but one payment is made to resort

ya its made on picnic or annual gathering its made for travelling !!!!!!!!!!!!!!!!!!!! but one payment is made to resort

hey sry no payment made for travelling but made to resorts!!!!!!!!!!!!!!!!!!!!!!!!!!!!!