TDS DEDUCTION ON INTERNET SERVICE
Pls explain me latest update on this issue.
Rajiv Sinha
TDS Not Deductible Under Section 194J for Internet Services; Consider Section 194C as Work Contract Precaution A query was raised regarding the applicability of Tax Deducted at Source (TDS) on internet services. It was clarified that TDS is not deducted under section 194J, which pertains to professional services, due to the absence of human intervention. However, it may be deducted under section 194C as a precaution, treating the service as a work contract provided by the operator. (AI Summary)
Income Tax