29 April 2013
If this expenses is totally towards installation charges of the internet and it do not cover any material still a single bill do not exceeds Rs. 30,000/- and in total it do not cross Rs. 70,000/- from same vendor hence TDS will not be required to be deducted.
Here it will not fall under section 194J as it do not involve and professional service rather it is a installation work which is carried out.