Bandwidth Payments Not Considered Managerial or Technical Services u/s 194J; No TDS Required.

TDS u/s 194J - bandwidth charges - The payments made to service providers were for the use of bandwidth and the payments cannot be considered to be in the nature of managerial, consultancy or technical services so as to attract the provisions of section 194J - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X