TMI BlogTDS Deduction on internet servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... TDS Deduction on internet services X X X X Extracts X X X X X X X X Extracts X X X X ..... nternet services. Rajiv Sinha Reply By Mangesh Lokre: The Reply: TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.). Other payments outside the purview of TDS are (a) Statutory payments -- fees, cess, taxes, (b) Clearing house charges, stock exchange charges, demat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges,
(c) Subscription to databases. X X X X Extracts X X X X X X X X Extracts X X X X
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