TDS on leased line chages paid to Bharti Airtel

[rakesh sharma]

My company is making internet leased line charges to Bharti Airtel Ltd, I like to know whether tds is required to be deducted on this payment. if yes, under which section

[CASeetharaman KC]

TDS provisions would apply as per Section 194C of Income Tax Act, 1961

AI Summary

TDS on service payments applies to internet leased line charges, requiring deduction under contracting payment provisions.
TDS provisions apply to internet leased line charges paid to Bharti Airtel Ltd, and such payments are subject to deduction at source under the contract-payment withholding framework, identified as per Section 194C of the Income Tax Act, 1961.