Whether TDS is required to be deducted u/s.194J on Internet & Telephone charges paid to the service provider.
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.
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.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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