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Income Tax - Highlights / Catch Notes

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TDS u/s 194J - Interconnection usages charges (IUC) - FTS - the ...


Interconnection and roaming charges not classified as technical services; exempt from TDS u/s 194J.

June 1, 2020

Case Laws     Income Tax     AT

TDS u/s 194J - Interconnection usages charges (IUC) - FTS - the roaming charges paid by the appellant to other telecom companies are not covered under fees for technical services and out of the purview of TDS provision of 194J.

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