Dear All,
i have one bill of TULIP TELECOM regarding internet leaseline connnection of rs 15450 for 3 months ....mine que is shud i deduct TDS on the same...nd if yes under which section....
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Tds on internet charges
Replies (5)
Yes, you can deduct TDS under leaseline contract (194C),
But in your case, i don't think that your bill will cross 75000/- per year.
i dont think tds will be deductible u/s 194c , as the same is kind of service that is being provided and is not covered under the definition as stipulated in sec 194c, hence tds wont be deductible.
No TDS on Internet Facility.
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.).
This point has been a matter of discussion over the past few yrs that whether TDS should be deducted on payments made for telephone charges..
| Originally posted by : Gaurav A. Potdar | ||
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No TDS on Internet Facility. 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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