Applicability of TDS under section 194 J, Income Tax

[PAWAN KUMAR SHARMA]

TDS on Mobile and Telephone Payments

Dear All,   It has come to notice that persuant to change in definition of Royality as per Finance Act 2012, the payment of Mobile Bills, Broadband Charges, internet charges etc and Telephone Payments shall be after deduction TDS under section 194J.   Need you views on the same.

Posts / Replies

[Surender Gupta]

 

This issue need in depth study of the provisions as amended. Indeed amendment has far reaching consequences.

[Surender Gupta]

 

But as per common understanding, Mobile Bills, Broadband Charges, internet charges etc are not paid for use of equipment but these services are used / availed using the equipment as medium. The amount paid of services may not be held as used for equipment.