TaxTMI 
TaxTMI 
TaxTMI 
pls clear about tds deduction on internet services.
Rajiv Sinha
TDS Deduction on internet services
Rajiv Sinha
TDS Not Deductible on Internet Services; Section 194J Excludes Standard Public Facilities Like Internet and Cable TV A user inquired about the applicability of TDS deduction on internet services. The response clarified that TDS is not deductible for services using technology, such as internet, telephone, cable TV, and leased lines. These are not covered under section 194J, as they involve standard facilities available to the public, which inherently include technical services. The reply referenced a legal case to support this interpretation. Additionally, it was noted that statutory payments, clearing house charges, stock exchange charges, demat charges, and database subscriptions are also outside the scope of TDS. (AI Summary)