14 September 2016
We are paying over Rs. 20000 per month to Idea cellular for 20 phone numbers filed together in one invoice. Do we need to deduct TDS.
We use internet connection where we pay Rs.22000 per month. Do we need to deduct TDS
14 September 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.).