Is tds applicable on leased line charges
Witryna31 paź 2024 · Deduct TDS @ 2% under section 194C if annual payments exceed 100000 Rs, because this is a contract of lease. 194J is applicable if it is a professional or … Witryna11 cze 2013 · Follow. 11 June 2013 TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of …
Is tds applicable on leased line charges
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Witryna23 gru 2008 · Income-tax Officer - TDS, Ward 1(4), Mumbai on CaseMine. Get free access to the complete judgment in Pacific Internet (India) (P.) Ltd. v. ... a provision of section 194J is applicable. ... interconnectivity linked charges is defined as charges for providing 'leased circuits' and with effect from 16-7-2001, this service is stated to … Witryna21 kwi 2024 · CIT Vs Texas Instruments India Pvt. Ltd. (Karnataka High Court) Conclusion: Neither Section 194-C nor 194-I of the Act would be applicable to the …
Witryna11 paź 2024 · The said line charges can be treated as rental for the line taken on lease and therefore deduction can possibly be made r-r/s.l94l rather than section 194J. I, … Witryna12 sty 2024 · The said line charges can be treated as rental for the line taken on lease and therefore deduction can possibly be made r-r/s.l94l rather than section 194J. I, …
Witryna11 lip 2012 · Regards, VOIP service is availed for reducing the ISD calls. In other words it partakes the character of Leased line charges for which TDS is not deducted while making payment (Refer case below). Hence in my view TDS should not be applicable for VOIP minutes which is for the Talktime part and invloves no rental of equipment. Witryna28 sie 2024 · The Income Tax Appellate Tribunal (ITAT), Delhi bench last week held that the provisions relating to tax deduction at source (TDS) under section 194I of the …
Witryna23 kwi 2024 · As per Section 194C, the TDS is allowable on payments to contractors or sub-contractors. As per some CA experts opinion, the Deduction of tax at source can be applicable on Leased lines under section 194C. Another expert said that “The internet doesn’t fall under the IT (Information Technology) or Technical Consultancy as it …
Witryna5 cze 2024 · TDS u/s 194J - Since the leased line charges got the final dressing up as `Royalty’ u/s 9(1)(vi) of the Act after the close of the relevant Financial year, we have … self help guide for panicWitryna19 maj 2024 · TDS on lease Line or Voice Over Internet Expense. 1. Whether TDS would be applicable for payment of Leased Line Internet Charges Paid to Vodafone/Idea etc at what rate and which section. 2. Whether TDS would applicable on payment to Vodafone for Monthly Rental of VOIP/SIP Truncking … self help halfway house philadelphia paWitrynatds applicability internet leased line charges. H: Rejection of refund for input tax credit (ITC) - export of services - ... H: Classification of supply - the goods are supplied from … self help guardianship program nyWitryna10 paź 2007 · TDS on Lease line hire charges for network connection. A company is paying rental charges for lease line dedicated to connect computers all over India and for using internet facility. It is like virtual private network. 10 October 2007 Telephone and Lease line services are not coming under the TDS category. self help groups psychology definitionWitryna2 lip 2010 · Is TDS applicable for lease line charges paid for various telecom companies for Internet connections If yes under wat section. ... 10. We have already … self help head startWitryna1 lip 2014 · if it is service rendered by application of technical people 194J applicable. Rupesh Jain (Expert) Follow. 01 July 2014 tds not applicable on leased line. but charge of server co location if provide any service like technical or repair then tds u/s 194 J will applicable. Previous. self help head start nortonWitryna26 kwi 2016 · Replied 29 December 2013. TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of … self help groups shg