TMI BlogTDS on Mobile and Telephone PaymentsX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear All, It has come to notice that persuant to change in definition of Royality as per Finance Act 2012, the payment of Mobile Bills, Broadband Charges, internet charges etc and Telephone Payments shall be after deduction TDS under section 194-J. Need you views on the same. - Reply By CA. Surender Gupta - The Reply = An amendment to section 9 has been made through Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2012 raising certain doubts about TDS on use of Telephone Bills, Mobile Bills and Broadband (Internet Charges). There is no clarification from the Board (CBDT) in this regard. Since this amendment is retrospective in nature, and by way of explanation 5 to section 9(2) of the Income Tax Act , in my preliminary view, for the purpose of section 194J only explanation 2 is application which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remains same as before. Therefore, there is no change as regard to TDS u/s 194J but the same has huge impact on TDS u/s 195 . - Reply By CA GOPALJI AGRAWAL - The Reply = I do agree with the views of Surenderji.But the biased taxmen would not accept this view since explanation 6 is added in the form of clarification only. Of course the unamended position u/s 194J might be hold good in litig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. - TDS on Mobile and Telephone Payments - Query Started By: - PAWAN KUMAR SHARMA Dated:- 29-6-2012 Income Tax - Got 2 Replies - Income Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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