TDS on payment made for Internet services i.e. leased line ...
TDS Not Applicable for Internet Services: Section 194J Excludes Payments for Leased Line and Broadband as "Technical Service.
July 4, 2015
Case Laws Income Tax AT
TDS on payment made for Internet services i.e. leased line benefits/broadband services - the expression 'technical service' would have reference to only technical service rendered by a human. It would not include any service provided by machines or robots - No TDS u/s 194J - AT
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