Whether TDS is required to be deducted u/s.194J on Internet & Telephone charges paid to the service provider.
2 Replies
Siddharth
(Student)
(128 Points)
Replied 05 September 2013
NO, TDS need not be deducted on internet and telephone charges.
You can refer Skycell communications Ltd. vs Deputy CIT Madras.
Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).
Read more at: /forum/tds-on-internet-charges-2611.asp#.Uigyv3927_k
Read more at: /forum/tds-on-internet-charges-2611.asp#.Uigyv3927_k
Rachit
(Analyst)
(913 Points)
Replied 05 September 2013
@ Siddharth
BUT WHAT WOULD BE THE EFFECT OF NEWLY INSERTED Explanation 6 in sec 9 (1) (vi) by Finance Act 2012 on such transaction ?
Skycell Communication case is of the year 2001.
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