TDS on internet charges

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Anybody plzz give me some Clarification regarding whether tds applies to internet charges or not???with any supporting section no. or articles or notification...
Replies (6)
No TDS on internet charges
could you pls give any supportings??
If internet connection is in the nature of contract than TDS should be deducted u/s 194C @ 1%/2% of single payment exceeds 30,000 or aggregate payment exceeds 1,00,000 during a financial year
if there's written agreement between the service provider and receiver then tds should be deducted as per sec 194C and the same will be applicable in case of AMC
No, you are not required to deduct TDS (TDS not applicable on internet charges also section 194C not applicable)
Thanks for ur replies....
Bt my query is for instance, if a retailer is providing internet services for a firm by getting license from the concerned telecom company say BSNL,then he is liable to deduct tds u/s 194J as he is paying a sort of royalty to the BSNL and what is our TDS liability here as we r receiving the service of internet from the retailer??though it is a contract it is n the nature of telecommunication service...do we have to deduct under 194C or 194J???


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