Vishal Goel
(Chartered Accountant)
(1688 Points)
Replied 06 January 2016
Hello,
TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.)
Subhod
(accont and audit administrator)
(25 Points)
Replied 07 January 2016
in case we received the service of Modom on rent for the purpose of wifi after deducting the net charges we are paying the balance amount weather TDS is applicable , if applicable what is the rate and amount .
Ex. Fixed rate contract of Rs-20,000/- PM, Internet charges received Rs.8900/- Balance amount i am paying to contractor 11,100 (20,000-8,900)
Subhod
(accont and audit administrator)
(25 Points)
Replied 07 January 2016
in case we received the service of Modom on rent for the purpose of wifi after deducting the net charges we are paying the balance amount weather TDS is applicable , if applicable what is the rate and amount .
Ex. Fixed rate contract of Rs-20,000/- PM, Internet charges received Rs.8900/- Balance amount i am paying to contractor 11,100 (20,000-8,900)
pratik nolkha
(student)
(24 Points)
Replied 09 January 2016
pratik nolkha
(student)
(24 Points)
Replied 09 January 2016
pratik nolkha
(student)
(24 Points)
Replied 09 January 2016
vaibhav
(student)
(253 Points)
Replied 10 January 2016
Yes, TDS applicable due to change in "royalty" defination amendment in section 9 in finance act 2012.
vaibhav
(student)
(253 Points)
Replied 10 January 2016
Yes, TDS applicable due to change in "royalty" defination amendment in section 9 in finance act 2012.
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