My one of the client (a pvt ltd co.) is providing managed services to its customers for that it uses broadband services from many companies incl. BSNL, Airtel, Tata Communication, etc. These companeis bill it for no.of connections it uses at various location pan india. My cleint directly pays to these companeis. The broadband charges is major input cost. Whether TDS is applciable? Broad band is not telephony service.
Tds on internet / braodband conneection-
Replies (2)
Deduct TDS U/s 194C If Single Payment Is Exceed Rs. 30,000 And Total Payment Exceed Rs.75,000 During The Financial Year In Each Case
Hello,
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.)
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