Tds exemption on certain expenses

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 November 2016 Dear Seniors,
The following Expenses are exempt from TDS deduction
1) Telephone Exp.
2) internet & cable exp.
3) electricity Exp.

Pls clarify under which of income tax these expenses are exempt from TDS

Regds
Sohan

CA SUNIL K GARG

CA SUNIL K GARG (Expert)
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09 November 2016 These services are not covered under any of the provisions of chapter XVII-B of the Income Tax Act, 1961. Hence not liable to any deduction of TDS as this is not contract, its a service.