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TDS on Services

Subramanya Kamath (32 Points)

28 January 2020

Whether TDS is applicable on the landline bill

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4 Replies

Manasi2 Jain (97 Points)
Replied 28 January 2020

Telephone services are excluded from the ambit of TDS

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Kapadia Pravin (17259 Points)
Replied 28 January 2020

Not applicable in Landline, mobile, internet providers etc

sabyasachi mukherjee (27155 Points)
Replied 28 January 2020

Not at all.
@ klamath
read sec 194...

Kapadia Pravin (17259 Points)
Replied 28 January 2020

The landline / leaseline charges/internet charges paid are only for use of landline / internet connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act.

Held in ----
ABCAUS 2052 (2017) (08) ITAT

Important Case Laws Cited/relied upon
Sktcekk Communication Ltd V/s DCIT (2001) 251 ITR 53) Madras High Court
Wipro Ltd V/s ITO (2004) 80 TTJ 191)
CIT V/s Bharti Cellur Lte
CIT V/s Escotel Mobile Communication Limited
CIT V/s Hutchinson Essar Tel Ltd (2008) (Del)