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TDS on Cable Operator

Deepak Tapse (Accounts Manager - Taxation) (1771 Points)

17 May 2010

In our company we have taken number of cable connections. We have to deduct TDS or not on monthly charges, if yes, under which section.

Also we have to deduct TDS on instllation charges including Set Top Box or not?

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2 Replies

shravan (103 Points)
Replied 18 May 2010

TDS is not applicable since it is not covered by any section in the act..

Anumanchipalli Sathikonda (Tax Consultant) (1349 Points)
Replied 18 May 2010

Mr.Deepak Tapse and Mr.Shravan

Please go through the Explanaltion to Section 194C wherein "work" has been defined.

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

You said that you have taken number of cable connections. Through the cable the cable operator telecasts the television programmes. Hence the services of the cable operator "work" as per the provisions of section 194C. You have to deduct tax at source at the prevailing rates.

Best Wishes

Sathikonda