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Income Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

TDS U/S 194J - internet services, i.e. leased line ...

Income Tax

July 19, 2017

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 width cannot be considered as Fees for Technical Services.

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

  3. TDS on payment made for Internet services i.e. leased line benefits/broadband services - the expression 'technical service' would have reference to only technical...

  4. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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  6. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

  7. TDS on Subscription for Broadband facility - not in the nature of technical services and therefore TDS need not be made thereon as per the provisions of section 194J of...

  8. Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is...

  9. TDS u/s 194I - internet connectivity charges and specialized line rental - lease line charges - it is not for use of any asset involved in provision of such facility /...

  10. Deduction u/s.80IA - E-Tendering is equivalent to providing Internet service eligible for deduction u/s.80IA(4)(ii)

 

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