TDS on Subscription Charges for purchase of OTT Vouchers


This query is : Resolved 

Quick Summary
TDS on OTT subscription vouchers depends on usage. No TDS for personal use. For B2B transactions, TDS may apply as membership fees under Section 194I at 10 percent if annual payments exceed Rs 1.8 lakh; otherwise not applicable.

18 January 2023 Hi Everyone,

My question is that whether we have to deduct the TDS on Subscription fees for the purchase of OTT Voucher [like Payment Subscription fess for the purchase of Amazon Prime Videos, Hot Star subscription].
Please let me know in which section we have to deduct the TDS.

Thanks
Himanshu

19 January 2023 No TDS applicable in case of such personal use subscription.

23 January 2023 Hi Sir,

This transaction is B2B in nature. We are not use this voucher for personal use.



23 January 2023 TDS @ 10% to be deducted in case the Membership fee payable during the respective Financial Year is more than Rs. 1.8 Lakhs under Section 194I payable during the year. If the membership value for any FY is lesser than 1.8 lakhs, then TDS is not applicable for the FY.


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