TDS on Telephone Expenses

[CABIJENDERKUMAR BANSAL]

Dear All,

Greetings of the day!

Please share your vies regarding-

1)Eligibility of TDS deduction on Telephone expenses.

2) TDS deduction on Internet services; whether to be deducted u/s 194 C or 194J.

Thanks in anticipation of doing needful.

Regards!

Shrey Khanna

M.+91-9999124788

AI Summary

TDS on telecom services: circuit or leased-line charges require withholding, ordinary postpaid or prepaid calls do not.
Ordinary postpaid and prepaid mobile or telephone charges are not subject to TDS; no withholding is made on routine subscriber bills. Conversely, where a telecom operator supplies a dedicated circuit or leased-line style service to a recipient under an agreement, the recipient is liable to deduct tax at source on those circuit charges and remit it to the government.