TDS on Lease Line and Phone Bill Payment

[Manish Mishra]

Hi,

I have a query regarding TDS deduction on Leased line Charges and Phone bill payment(expense born by company).

If there is any Notification regarding this please specify.

 

Regards,

Manish

[DR.MARIAPPAN GOVINDARAJAN]

TDS is recovered under Section 194J of Income Tax Act.

AI Summary

TDS on service payments under Section 194J applies to leased line and phone bill charges.
TDS liability arises on payments for leased line services and telephone bills borne by the company and must be deducted under Section 194J as payments for professional or technical services, with the payer required to withhold tax in the prescribed manner subject to applicable conditions and exceptions.