tds on internet

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Is tds deductible on internet and telephone charges (leased line or broadband) u/s 194 j ?
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Sir TDS u/s 194I
how? any legal backing?
194I includes lease and sub lease of plant and machinery
An explanation to section...
Explanation.โ€”For the purposes of this section,โ€”

[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,
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.
Originally posted by : Subash Maharjan
Is tds deductible on internet and telephone charges (leased line or broadband) u/s 194 j ?

Yes... TDS applicable U/s 194j


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