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TDS Applicability on Internet Charges

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(Querist)
08 June 2023 Dear sir,

Our company paying Internet charges (WIFI/LAN) to vendor, TDS is applicable or not ?

If applicable so under which section have to deduct ?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
08 June 2023 No TDS deductible on internet charges.
Reference:: ACIT Vs SDV International Logistics Ltd. (ITAT Kolkata)

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