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TDS on Payment made for foreign vendor

This query is : Resolved 

24 November 2021 Dear Experts,

We have to make payment to Linkedin, based in Singapore for job posting. They have no PE in india and have provided Form 10F, TRC and Pan No, also their remittances are more than 5,00,000/- we will deduct tds@6% under EL

Is still we need to have form 15ca & 15cb ?

If yes, then under which article we can issue form 15ca/15cb

24 November 2021 TDS not applicable. Equilisation levy of 6% deductible on this payment.


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