TDS Deduction in case lease line comes under which head

[Anil Goswami]

Payment made for Lease Line

TDS deduct on payment for Lease line comes under which Head

[DR.MARIAPPAN GOVINDARAJAN]

TDS for leased lines comes under Section 194J.

AI Summary

TDS on leased line payments treated as fees for technical services, requiring deduction under the applicable withholding provision. TDS on payments for leased line services is treated as withholding on fees for technical or professional services and falls within the scope of Section 194J, requiring payers to deduct tax at source under the withholding regime applicable to service fees.