This discussion addresses whether Tax Deducted at Source (TDS) is applicable on recruitment expenses paid to LinkedIn, even when the invoice is raised from Singapore. The consensus is that if the services are rendered in India, TDS will be applicable under Section 195 of the Income Tax Act, regardless of the invoicing location.
29 September 2022
Our client had paid Rs 2 lakhs to linkedin under recruitment expenses, TDS was not deducted on it under sec 194J .. Whether TDS is applicable on such expenses or not..