11 July 2014
Does payment of internet charges are liable for tds deduction. As I am doing the audit of a software company and observed that they have deducted tds on such entry under the head professional charges.
13 July 2014
There is no Need to Deduct TDS for Interent under Any Sec. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).