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Issue ID: 85592
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TDS on leased line chages paid to Bharti Airtel

Date 23 Apr 2013
Replies1 Reply
Views 17978 Views
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. (AI Summary)

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

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