Tds on broadband charges

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 May 2015 Dear All,
please tell me that whether tds to be deducted on Broadband and leaseline charges.
if yes then in which section it is to be deducted .
if not then why it should not be deducted.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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01 May 2015 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.).

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