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TDS rate

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(Querist)
19 May 2011 can any one tell me whether any tds to be deducted on payment of use of leased internet lines ? if yes than suggest applicable rate & under which section.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
22 May 2011 TDS not applicable on leased internet lines

Skycell Communications Ltd. v. Dy. CIT 251 ITR 53 (Mad)

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