30 August 2013
one of private internat service provider provide us internate service.For providing same they have made some installation and raised bill for same. they are also raising bills for monthly usage charges. is tds deductable on internate usage charges and installation charges. if yes then under which sec 194c or 194 j ?
30 August 2013
tds not applicbale on internet usage charges,there is no manual service involved in internet/telephone usage charges . . Skucell communications ltd case it is held no tds requred on payment to standard facilities by public at large where technical service is inherent
however for installation tds applicable if paid more than 30000 for instalation . .