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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 ...

Income Tax

July 4, 2015

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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  1. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  2. TDS U/S 194J - internet services, i.e. leased line benefits/broadband services - whether in the nature of technical services - the payment for uses of internet of the...

  3. TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges

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