Please guide me whether TDS is to be deducted by Company on Mobile Bills & Internet charges bills while making payment to Telecom Company (i.e Vodafone, Idea).
And if yes, than under which section & if not than on which basis it is not liable to deduct (Quote Case Laws if any)
31 December 2018
TDS not applicable on mobile & telephone charges but you should deduct the TDS on internet charges u/s 194C to avoid litigation.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
31 December 2018
Kindly provide notification No or case law refrence (i.e. where it is mentioned that TDS is not to be deducted on Mobile Charges & Telephone bill)
31 December 2018
No notification available to deduct the TDS on internet & mobile charges but refer the case laws on followings for better understanding. 01. Sktcekk Communication Ltd V/s DCIT (2001) 251 ITR 53) Madras High Court 02.Wipro Ltd V/s ITO (2004) 80 TTJ 191) 03.CIT V/s Bharti Cellur Lte