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applicability of tds

Guest

dear sir,

our municipal corporation is paying Rs 63272=00 including Service Tax for 229 days from 23.08.2013 to 31.03.2014 towards tariff for 2MBPS internet leased line to BSNL. I would like to know whether this amount attracts TDS under Income Tax Act, 1961.

regards,

chakravarthy.

TDS on lease rentals may not be contract or professional withholding but can apply as rent if agreement stipulates deduction. Withholding analysis depends on the payment's contractual character: payments for an internet leased line characterised as lease rental are not caught by provisions aimed at contract work or professional fees, but tax may be deductible as rent if the agreement treats the payment as lease income and requires deduction. (AI Summary)
Income Tax
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rinki todi on May 24, 2013

Dear Sir,

Section 194C and Section 194J are not applicable on the lease rental charges to BSNL as per the ruling in case of Hutcison Telecom East Ltd(Supra). However tax may be deducted under section 194I if agreement so provides.

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