Tds on information technology infrastructure provisioning

This query is : Resolved 

29 July 2019 we are making payment to amazon internet service pvt ltd for hosting and information technology infrastructure provisioning service whether any tds are required to be deducted?

30 July 2019 Yes deduct 2% TDS u/s 194c if payment in a year exceed 1 lac and single payment exceed 30,000.


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