National roaming charges not classified as rent u/s 194-I; no TDS required. Not applicable u/ss 194J or 194I.

Tds u/s 194J or 194I - national roaming costs - The payment of roaming charges by the assessee to the other service providers cannot be considered as rent within the meaning of the Explanation below section 194-I.... - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X