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tds on internet

Subash Maharjan (Student) (30 Points)

05 October 2017

Is tds deductible on internet and telephone charges (leased line or broadband) u/s 194 j ?

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6 Replies

Rachit Jain (99 Points)
Replied 05 October 2017

Sir TDS u/s 194I

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Subash Maharjan (Student) (30 Points)
Replied 05 October 2017

how? any legal backing?

Rachit Jain (99 Points)
Replied 05 October 2017

194I includes lease and sub lease of plant and machinery

Rachit Jain (99 Points)
Replied 05 October 2017

An explanation to section...
Explanation.—For the purposes of this section,—

[i] "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of [either separately or together] any,

Subash Maharjan (Student) (30 Points)
Replied 05 October 2017

I don't think leased line is covered under plant and machinery. I needed to confirm if it is covered by the definition of royalty u/ s 9 and hence 194 j is applicable.