what is TDS rate on event Managemnt. and which section applied.

Hi All

Is the TDS to be deducted on Online Learning Platforms Like Coursera Subscription by Company to His Employees ?

And the Coursera is Actually Outside of India which he provide service in India for the Subscription and he has the SNRR Account Bonafide Transactions in Rupees

All transactions in the SNRR account will be subject to payment of applicable taxes in
India- Google Search

As of My Underating That the payment relates to subscription of an online learning platform, it typically falls under:

1. Royalty (if it involves access to copyrighted material, intellectual property, software, etc.).

2. Fees for Technical Services (FTS) (if it includes the use of technical expertise, know-how, or systems).

Both royalty and FTS are subject to TDS under Section 195.

Payment in SNRR Account:

Payments into an SNRR account are treated as domestic payments for tax purposes and are subject to Indian TDS rules.

Nature of Payment to Coursera:
Online Learning Subscription:

Payments for subscription to platforms like Coursera generally qualify as royalty under Indian tax law. This is because:
You are paying for access to intellectual property (e.g., course materials, software, or content hosted on Coursera).

Payments for accessing online databases or software platforms are considered royalty under Section 9(1)(vi).

As per Section 195, any payment to a non-resident that is chargeable to tax in India requires TDS to be deducted as the SNRRA Account considered as Domestic Payments

Is My Understanding is Correct

If yes, Kindly share any supporting or Case Study Regarding this Scenarion

Thanks in Advance

Regards
Vignesh Raja

Hello CCI members,
I have one query for IT refund for AY 22-23.

Case Individual
Source of Income- Salary
For AY 22-23 I have filed ITR and received a demand notice of Rs.14000 but by mistake challan was deposited under SAT 300 instead of 400.
But department adjusted it against our refund in AY 23-24. I filed rectification request for correction of challan and it is now reflecting under 400.
Now how can I claim my refund against this challan.

Please suggest.

Thanks

sir,
one of my friend has only income from business and he has loan from single house property.
let's me know whether he can set deduction this tax amount from business income to interest from house property and this principal loan amount.
with regards
Binu

TDS on web development under which section to be deducted and what rate will be applicable.

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50 Lakh inclusive of GST or without GST

Sir,
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