Tax Management India .com TMI - Tax Management India. Com   
 
Discussions Forum
Home Forum Income Tax
← Previous Next →
 

TDS Deduction on internet services - Income Tax

 
Issue Id: - 3144
Dated: 4-7-2011
By:- Rajiv Sinha
TDS Deduction on internet services

  • Forum

pls clear about tds deduction on internet services.

 

Rajiv Sinha

Post Reply

Posts / Replies

 

Dated: 5-7-2011
By:- Mangesh Lokre


 

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.).

 

Other payments outside the purview of TDS are

(a) Statutory payments -- fees, cess, taxes,

(b) Clearing house charges, stock exchange charges, demat charges,

(c) Subscription to databases.

 


Post Reply

← Previous Next →

what is new what is new

Latest

Featured

Experts

Subscription

More Options

Communication




|| About us || Contact us || Feed Back || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Website