Tds on internet subscription

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 February 2015 Hi,
I am using internet in my office, for which i m paying 75000 for the full year, do i need to deduct TDS?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

20 February 2015 https://www.caclubindia.com/experts/tds-deduction-on-internet-bandwidth-charages-400795.asp

no tds applicable in this case.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
Follow

22 February 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.).

Upgrade to CAclubindia Pro. Subscribe Now!