TDS

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.).

Also see below link for detailed discussion--

/experts/tds-on-leased-line-493450.asp

no need                                                                             

not require

No Need to deduct TDS on Internet Charges

No need to deduct tax under any section...venu

No, TDS will not apply. 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.).

so no TDS is deducted.