TDS on Internet charges

Hi,

can anyone let me know, whether TDS is applicable on Internet charges paid to the service provider.
if so under which section we have to be deduct the TDS and why .

Regards,
Narahari.U
Replies (4)
Tds is not applicable on Internet Charges .
tds not charge on internet
why what is the reason
TDS is not deductible on services using technology i.e. Internet charges etc. Please refer case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.). at https://www.indiankanoon.org/doc/1140671/

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