Tds on payment towards internet lease line

Hi Amit,

I think TDS to be deducted u/s. 194J as this is a technical services provided. 

Even if this payment is in the nature of Royalty then also it will fall under this section.

It may not fall under 194I since this includes rent for land, building, machinery, equipment etc. But in leased line in it is a whole set of machinery, equipment, Hardware, software, Programming is involved.

So according to me Sec.194J is applicable