DVBReddy (Manager Finance ) (27 Points)
14 April 2015Dear Professonal Colleages,
As per the latest laws in india
CA HAYEDAR SHAIKH
(Practice )
(627 Points)
Replied 14 April 2015
Dear Reddy,
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.).
CAclubindia
