Tds on internet charges

TDS 625 views 2 replies

Whether TDS is required to be deducted u/s.194J on Internet & Telephone charges paid to the service provider.

Replies (2)

NO, TDS need not be deducted on internet and telephone charges.

You can refer Skycell communications Ltd. vs Deputy CIT Madras.

Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).

Read more at: /forum/tds-on-internet-charges-2611.asp#.Uigyv3927_k

@ Siddharth

BUT WHAT WOULD BE THE EFFECT OF NEWLY INSERTED Explanation 6 in sec 9 (1) (vi) by Finance Act 2012 on such transaction ?

Skycell Communication case is of the year 2001.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register