Hi all I have another Query. Whether TDS has to be deducted on Subscripttion of Internet Connection from Internet Service provider. If So Under Which Section it falls? Please Reply asap as I am in Internall Audit of a concern
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Tds deduction
Replies (5)
TDS will be deduct under section 194J becuase technical services are coverd by above section.
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.).
Dear all
TDS is not applicable of Subscripation on internet connecton from internet service provider.
Thanks & regards
Ramanuj
| Hello, agree with shubham | ||
 |
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.). |
 |
Agreed with Mr. Shubham Sukhla
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