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Under Which Section Deduct TDS on Online Advertisement Facebook Service

Ravi SADhiyan (Practice) (4510 Points)

29 January 2021

Dear All Member

Kindly tells me under Which Section I can Deduct TDS on Online Advertisement of Facebook.

And after deduct TDS how to Adjust TDS Amunt on online Prepaid Wallet of Facebook.

Thanks With Regards

Ravi SADhiyan

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5 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 29 January 2021

TDS will be deducted u/s 194C

Sampath Kumar (15 Points)
Replied 29 January 2021

It is not 194C, I believe levy has to be deducted not TDS

Ravi SADhiyan (Practice) (4510 Points)
Replied 29 January 2021

Originally posted by : Sampath Kumar
	It is not 194C, I believe levy has to be deducted not TDS

Kindly Refer Corresponding Provision related to Advertisement .

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CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 29 January 2021

For advertising 194C or 194J will be deducted according to payment

Sampath Kumar (15 Points)
Replied 29 January 2021

I believe you heard of equalisation Levy under section 165 (Finance act 2016). if the "payee" has no permanent establishment in India. Equalisation Levy @ 6% is applicable. Please read the provisions completely and see if it is applicable for your said case. the comment is purely for knowledge purpose and not intended to be used in practical issues.