The banking services in India have gone through many fold changes. Accessing the account from a distant place is not a privilege but minimum services offerings in todays world. One of such facility is internet banking. The wider acceptance of Internet Banking is due to its inherited time and cost saving benefits to mutual side viz. bank and the customer. It shows an attitudinal preference as well as transformation by customers. As such attitude is a hypothetical construct that represents an individual like or dislike for an object / item. Attitudes are positive, negative or neutral views of an object. This paper highlights component of attitude for internet banking services through empirical study using The Theory of Planned Behavior