TDS on Internet Services

[Ravi Sharma]

Dear sir,

Please tell me that TDS on Internet Service provider is deduct in which section , section 194C or Section 194J.

kindly give me your guidance sir.

[Naveen Jain]

Section 194J as covered under Technical Services.

 

 

AI Summary

TDS on internet services classified as technical services, thus falling under withholding obligations under income tax law.
Payments to internet service providers are treated as Technical Services and subject to deduction under Section 194J, requiring payers to apply the withholding obligation for technical services when making such payments.