TDS Deduction on internet services
TDS on internet services: payments for standard public-use technology facilities are generally not subject to deduction at source.
Payments for internet access and other communication or information-access facilities provided to the public at large are treated as charges for standard facilities with an inherent technical element and are ordinarily not subject to TDS as professional or technical services; similarly, statutory payments, clearing house/stock exchange/demat charges and database subscriptions are excluded from withholding. (AI Summary)
pls clear about tds deduction on internet services.
Rajiv Sinha
Income Tax