Tds on internet services

This query is : Resolved

Abhishek Kr Das (Querist)
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17 March 2018 Do a Pvt. Ltd. Co. need to deduct TDS on Internet Services provided from Vodafone/Airtel ? And also if there is other local service provider.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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17 March 2018 TDS not applicable for Internet services .

Abhishek Kr Das

Abhishek Kr Das (Querist)
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17 March 2018 Sir,
I need some supporting, can you pls. help me with same.

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KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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17 March 2018 TDS is not deductible 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. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).

RAJA P M

RAJA P M (Expert)
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18 March 2018 Respected Mr KAVIRAJA ADDANGADI Sir. I agreed to Your opinion... Please clarify the Leased Line. If it's under TDS deductible or not?

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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19 March 2018 The leaseline charges/internet charges paid were only for use of internet connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act , So mere connection of Internet or leased line TDS Not applicable.