TDS on Services

356 views
User Avatar

32 Points Posted on 28 January 2020
Whether TDS is applicable on the landline bill
0 Reply Share Follow
On 28 January 2020 at 15:39 Report
Replies (4)
Quick Summary
This discussion clarifies that Tax Deducted at Source (TDS) is generally not applicable to landline bills. The charges paid for landline, mobile, and internet services are considered payments for the use of a connection, not rent or professional fees, and therefore do not fall under the purview of sections like 194-I, 194-C, or 194-J of the Income Tax Act. Several case laws support this interpretation, confirming the exemption for telecommunication services.

User Avatar

97 Points Posted on 28 January 2020
Telephone services are excluded from the ambit of TDS
Reply
On 28 January 2020 at 17:07
User Avatar

17269 Points Posted on 28 January 2020
Not applicable in Landline, mobile, internet providers etc
Reply
On 28 January 2020 at 18:26
User Avatar

Profession
28271 Points Posted on 28 January 2020
Not at all.
@ klamath
read sec 194...
Reply
On 28 January 2020 at 19:10
User Avatar

17269 Points Posted on 28 January 2020
The landline / leaseline charges/internet charges paid are only for use of landline / internet connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act.

Held in ----
ABCAUS 2052 (2017) (08) ITAT

Important Case Laws Cited/relied upon
Sktcekk Communication Ltd V/s DCIT (2001) 251 ITR 53) Madras High Court
Wipro Ltd V/s ITO (2004) 80 TTJ 191)
CIT V/s Bharti Cellur Lte
CIT V/s Escotel Mobile Communication Limited
CIT V/s Hutchinson Essar Tel Ltd (2008) (Del)
Reply
On 28 January 2020 at 19:44

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Topics :

  1. PCIT-1 Thane Email address
  2. CA Fees deduction for non audit case allowed?
  3. 5th Letter PAN Mismatch with Surname issues still
  4. Criteria to hire an article
  5. Guidence requested for a Finance Professional with
  6. Expert Opinion Required – Form 140 Gross Amo
  7. WRONG TAX DEMAND - formal responses , rectificatio
  8. Foreign remittance
  9. Affordable Residential Flats in Gurgaon
  10. Manufacturing

More recent discussions | Post

Related Topics :

Loading