Tds on bulk sms service purchase

This query is : Resolved 

13 April 2018 Dear Members

Whether TDS u/s 194C is applicable for bulk SMS service purchase. There is a ruling for TDS not applicable u/s 194J
for bulk SMS purchase as there no technical service is involved . I am not sure whether the same is covered u/s 194C and amounts to contract.

13 April 2018 ideally you should deduct TDS under 194C...



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