Tds on telephone internet from air tel

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 October 2015 Hi,

If we are using the internet for Office from Airtel vendor Per month charges Rs.70000 so do we need to deduct tds 2% of contractor 194C or 10% professional 194J.

Some one telling 2012 there is changes from 194 c to 194J.

Request you to clarify

CA AnKiT BoHrA (AB)

CA AnKiT BoHrA (AB) (Expert)
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27 October 2015 in mah view 2% stil wait for more expert comments....!!!!!

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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27 October 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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