03 May 2016
Dear Expert
Please suggest me whether TDS to be deduct on payment to internet service provider if there is monthly rental is Rs.7500.00 if TDS to be deduct, then under which section and what will be applicable rate?
03 May 2016
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.).