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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

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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