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Tds on lease line

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Querist : Anonymous

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Querist : Anonymous (Querist)
30 April 2013 Kindly guide me, Is TDS liable to deduct on payment of lease line payments.

Further if yes, under which section
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CA Chitresh Gupta

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CA Chitresh Gupta (Expert)
30 April 2013 In my opinion TDS is not applicable in this case.

regards
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Querist : Anonymous

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Querist : Anonymous (Querist)
30 April 2013 May i Know Why? TDS not applicable
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
30 April 2013 https://www.caclubindia.com/experts/tds-on-leased-line-493450.asp#.UX-vr6IxGAc

Check out in detail from above link.
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Querist : Anonymous

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Querist : Anonymous (Querist)
30 April 2013 Dear Mr. Sanjay

Can we discussed on below notification

(4) The profession of information technology [Notification No. SO 385 E dated 4.5.2001]

Still TDS will not applicable???
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
30 April 2013 Seen. TDS not applicable.

Please refer: Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).

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