TDS on twitter subscription charges

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This discussion clarifies whether Tax Deducted at Source (TDS) applies to Twitter subscription charges paid to non-resident entities without a Permanent Establishment (PE) in India. While Section 195 of the Income Tax Act mandates TDS for payments to non-residents, it's generally not applicable if the income isn't taxable in India. Participants also touched upon the need for Form 15CA/CB and the applicability of Equalisation Levy on advertisement payments.

Anu Elizabeth Shaju

Anu Elizabeth Shaju (Querist)
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29 April 2023 Is TDS applicable on twitter subscription charges paid to non resident

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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29 April 2023 Since the overseas entity does not have any Permanent Establishment (PE) in India, the amount paid towards subscription and membership fee outside India is not subject to TDS under section 195 of the Act.

Anu Elizabeth Shaju

Anu Elizabeth Shaju (Querist)
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02 May 2023 Sir,
Section 195 applies whether or not a person has PE in India.
For the removal of doubts, it is hereby clarified that the obligation to comply with sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied andextends and shall be deemed to have always extended to all persons, resident or non-resident, whether ornot the non-resident person has—
(
i
) a residence or place of business or business connection in India; or
(
ii
) any other presence in any manner whatsoever in India
Can we interpret so

Anu Elizabeth Shaju

Anu Elizabeth Shaju (Querist)
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18 May 2023 Sir, should we take form 15ca cb for this payment which is auto debited from our account.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 May 2023 No, no TDS can be deducted if the income is not taxable in India.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 May 2023 Yes you can take 15ca cb.

Anu Elizabeth Shaju

Anu Elizabeth Shaju (Querist)
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23 May 2023 Sir, I have one more doubt on this. Should we remit any equilization levy in this case.