banner_ad

Tds on internet charges

TDS / TCS 25655 views 14 replies
Is TDS applicable on Telephone Charges and Internet Charges paid to Private Companies like TATA, IDEA etc.
Replies (14)

TDS is not applicable on Telephone Charges and Internet Charges.Only Service Tax is applicable.

No TDS will be applicable Shree Kumar is correct
Ageee with shree kumar ji & laxman ji

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.).

Please go through the below link for the abovementioned case law:-

https://www.indiankanoon.org/doc/1140671/

For the services which involves public at large tds will not be applicable

no tds only service tax even if u r paying service tax on your business you can get set off those in bills you paid

Ya agree no tds is to be deducted on payment of telephone, electricity, intrnet charges.only service tax is to be paid and at the time of filling of the service tax return take credit of such aforesid service tax paid on account of abovementioned charges.

TDS not applicable..

.

.

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

Tds not applicable if the service is effecting pubic at large

Change in definition of Royality as per Finance Act 2012, the payment of Mobile Bills, Broadband Charges, internet charges etc and Telephone Payments shall be after deduction TDS under section 194-J.

i don't know how to calculate the interest on ecb loan? could you tell me ?

Where it is mentioned that TDS will not applicable if the service is effecting at large? Also why payment made towards Internet Charges is not liable under section 194 J under the head Royalty.

TDS is applicable on leased line.

TDS will be applicable if the telephone line or the internet line is leased. As per Income tax act TDS is applicable on Leased lines. So check if you fall within the ambit of same you will have to deduct the TDS


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
14 May 2026
Senior Accounts Executive

Karan Gupta & Co.

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details