TDS on Internet charges
This query is : Resolved
20 January 2011
Will TDS applicable for Internet charges provided by Reliance? If yes rate 10% or 2 %?
20 January 2011
TDS is not applicable 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.
Please refer a case law : Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Madras.).
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.
Please refer a case law : Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Madras.).
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- HSN Details in IFF/GSTR-1 & in GSTR 9
- Refund of AY 22-23
- Tax on capital gains revoked us 54f
- Should I include march foreign salary received in April in my income for FY 2023-24?
- Inventory of finished goods
- TDR receipts for agreement holder
- Applicability of Ind As to associate of associate
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Disallowance of Section 43B(h) to sez units
- Confusion around Form 26QB fields
- GST REFUND ON EXPORT EXPENSES OF EXEMPTED GOODS
- GSTR9 and 9c
- Ineligible ITC taken
- Vivad se vishwas scheme 2024 new
- 115TD on cancellation of 12A 80G Registration
- MIS MATCH OF INVOICE NUMBER
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
Trending Online Classes
CAclubindia
