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TDS

Sripathan (Accounts Executive) (26 Points)

26 February 2009

Can any help on this below

Whether TDS will Attract for Broand Band Charges

Sripad

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4 Replies

CA Sakshi (CA Practice) (309 Points)
Replied 26 February 2009

It is not in nature of professional charges, commission. Morover it is a payment made to BSNL, MTNL which are government offices , so its not requied to deduct tax.

Prabeer (B. COM (H) CA & CS Final) (5484 Points)
Replied 26 February 2009

In my opinion CA Abhishek is correct.

Sripathan (Accounts Executive) (26 Points)
Replied 26 February 2009

Originally posted by :CA Abhishek
"	It is not in nature of professional charges, commission. Morover it is a payment made to BSNL, MTNL which are government offices , so its not requied to deduct tax.	"

thanks for the response, if in the case if the payment made to Private Telecom Industries ( Ex : Reliance, Bharti Airtel, etc....)

CA Sakshi (CA Practice) (309 Points)
Replied 26 February 2009

Broadband charges are services which are not covered under ' works ' definition mentioned under 194C and further not covered under professional charges as per section 194J. In whole broadband charges paid to any of Reliance, public and private concern not liable for TDS. Make sure if maintenance charges contract is entered TDS is to be deucted u/s 194C.