whether TDS is deducted on internet charges(leased line)
and which section does it belong to and if it is applicable
then what is the maximum exemption limit?

Answer Posted / rajaram k

TDS is not deductible on services using technology --
telephone charges, Internet charges, cable TV, leased lines.
Payments for use of standard facilities by the public at
large in which some form of technical service is inherent
are not covered under section 194J. It has also been held in
the case of Skycell Communications Ltd. v. Deputy CIT[2001]
251 ITR 53 (Mad.).

Is This Answer Correct ?    77 Yes 26 No



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