Can we deduct TDS on lease internet charges please advise.
TDS deduction on lease internet charges
keval haribhau chorghe (artical ass) (28 Points)
22 April 2025
2 Replies
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(185456 Points)
Replied 22 April 2025
Do not need to deduct TDS on lease internet charges as these payments are for standard internet or leased line services and are not considered rent or professional fees under the Income Tax Act. This position is supported by multiple ITAT rulings and tax expert analyses.
Key points:
-
Lease internet charges = payment for data transmission/internet service, not rent of asset.
-
No TDS under Section 194I on such payments.
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No TDS under Section 194J or 194C for internet/telecom charges.
-
If expenditure is not claimed (disallowed), TDS provisions do not apply.
sabyasachi mukherjee
(27723 Points)
Replied 22 April 2025
Tds is not applicable for leased internet charges.
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