Tds on lease line ,

This query is : Resolved

Rajkumar Gutti (Querist)
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30 July 2018 we are taking service of lease line ( multi protocol lease line )

from voda phone . Can on above service required to deduct tds .

If yes on which section . Please send reply . ( MATER IS MOST URGENT)
WITH ANY LATEST REFERENCE.

Thanking You,

Regards
Rajkumar Gutti

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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30 July 2018 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.).