Tds on lease lines of internet

TDS is not applicable on these charges /experts/tds-on-leased-line-for-internet-expenses-to-reliance-comm--1323934.asp

Yes the same will be deducted under section 194J, because as per the Explanation 6 to Royalty clarifies the term “Process” includes transmission by satellite (including uplinking, amplification, conversion for down-linking of any signal), cable, optic fiber, or by any other similar technology, whether or not such process is secret.

And also Non - Deduction of the same will not attaract disallowance u/s 40(a)(ia) because the same is applicable only to the expenses that are payable and outstanding at the end of the close of the year relevant to the assessment year and not to the amount already paid.

Please correct me if I am wrong.

YES WHAT GAURAV AGARWAL  SAID IS CORRECT..TDS U/S 194j @ 10%

Thanks

N. Rajendran

Thanks for your help.

Yes..TDS is applicable, if the leased line internet payment is made either quarter wise or yearly. to deduct TDS @ 10% under section 194J ( Technical / Professional Service)

Thanks

N. Rajendran

Gourav, as per my opinion we don`t not paying the "royalty" on leased line but pay the service charges on use of tranmission lines. So we can`t deduct TDS u/s 194J. But it may seems to be the contract with leased line company for using their tranmission line, so tds u/s 194c may attracted,

What about mobile data it's under TDS? becasue mobile connet to laptop/computer and use same as leased line