13 November 2009
If it is a magazine, that is a sale of magazine at reduced rates and sent to you by post or courier. You do not have to deduct TDS on that.
If it is a subscribtion for membership of an association, that also does not fall under any of the TDS sections.
If it is a yearly subscription giving you the right to use or be provided a professional or technical service of anyone or any association without paying any further fees for it then you have to deduct u/s 194J.
It all depends on what your subscription is for.
You could have a little problem if for your business use you need to deduct TDS on remittances abroad for these things. For Personal use no TDS is required for Professional or Technical Services and you can pay with your credit card on internet but for business use you have to remit through AD and you need a 15CB and 15CA. then it will absolutely depend on the purpose of subscription. Even if you ask for subscription of a technical magazine and delivered to you by .pdf file there should be no TDS. But if you avail a technical service on a yearly subscription there is a TDS.