My client is a Public Limited unlisted company and uses Airtel Leased Lines for its BPO operations. So do we need to deduct TDS on these leased line payments, if yes then under which section?
In the above case Law, no tds will be charged u/s 194J but what about 194I Rent, Can TDS be deducted on the lease line payment u/s 194I, please clarify?
13 August 2013
In the case of Skycell communicaions Ltd it is held that payments made for services using technology like telephone,internet is out side of purview of TDS.
13 August 2013
Lease line and Telephone line or internet broadband wire line, all are to be similarly treated. .. Leased Line Word is confusing ??? Every telephone line is leased line as we pay rent for that and ownership belongs to the company.