Whether TDS will be dedcted on internet charges?
6 Replies
CMA. CS. Sanjay Gupta
("PROUD TO BE AN INDIAN")
(114225 Points)
Replied 05 September 2011
There is no Need to Deduct TDS for Interent under Any Sec. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).
Also see below link for detailed discussion--
/experts/tds-on-leased-line-493450.asp
TRILOCHAN
(SENIOR ACCOUNTANT)
(698 Points)
Replied 05 September 2011
No Need to deduct TDS on Internet Charges
Venu Gopal
(Service)
(31 Points)
Replied 05 September 2011
No need to deduct tax under any section...venu
CA PRAVEEN SINGH
(MANAGER ACCOUNTS)
(2277 Points)
Replied 05 September 2011
No, TDS will not apply. 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.).
so no TDS is deducted.
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