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TDS on Cable Operator

TDS 3088 views 2 replies

Deepak Tapse

Accounts Manager - Taxation

1771 Points Joined April 2009

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?

Replies (2)

shravan

103 Points Joined May 2008

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

Anumanchipalli Sathikonda

Tax Consultant

1559 Points Joined June 2009

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