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Tds on business promotion

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(Querist)
07 August 2021 IS TDS applicable on business promotion incurred thr(mode) Credit Card, then how one has to ascertain the nature like google ad etc.,
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
08 August 2021 6% equilisation levy applicable on such Google ads exceeding 1 lac, for payment to foreign entity.
Deduct and pay.
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