International Journal of Management, IT & Engineering Vol. 7 Issue 8, August 2017, ISSN: 2249-0558 Impact Factor: 7.119 Journal Homepage: http://www.ijmra.us , Email: editorijmie@gmail.com Double-Blind Peer Reviewed Refereed Open Access International Journal - Included in the International Serial Directories Indexed & Listed at: Ulrich's Periodicals Directory ©, U.S.A., Open J-Gage as well as in Cabell‟s Directories of Publishing Opportunities, U.S.A 190 International journal of Management, IT and Engineering http://www.ijmra.us , Email: editorijmie@gmail.com Determinants of Leverage: A Study on S&P BSE TECK Nirmala J * Prof. D. Anand ** Abstract Every company irrespective of the size strives hard to have optimal capital structure. Capital Structure is a mix of debt and equity capital of the firm. It is also called as financial structure of a firm. It is very important as it related to the ability of the firm cater to the needs of its stakeholders, besides expansion, diversification and modernization. The present study has the objective of identifying determinants of capital structure, to test for the applicability of trade-off theory, the sketch that a company make choice in percentage of debt finance and equity finance to use by balancing the costs and benefits, the trade-off between the tax shield of debt and cost financial distress. The study is based on the sample data drawn from the Indian Information Technology sector firms which are listed in BSE for the five year period 2010-11 to 2015-16. Top 10 companies are considered according to the market capitalization. The study examine the factors influencing capital structure of S&P BSE TECK, i.e., companies related to media, information Technology, and Telecommunication firms which are listed in BSE. For this study the various determinants that affect the capital structure of the above stated sector is considered. The various determinants are, leverage as a Keywords: Leverage, Information technology, Trade- off theory, Hausman test, Wald test, . * Assistant professor, Department of Management Studies, Vijayanagara Sri Krishnadevaraya University, Bellary ** Professor, Department of Business Administration, University of Mysore