TDS on twitter subscription charges
This query is : Resolved
Quick Summary
Anu Elizabeth Shaju
(Querist)
29 April 2023
Is TDS applicable on twitter subscription charges paid to non resident
CA R SEETHARAMAN
(Expert)
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
(Querist)
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
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
(Querist)
18 May 2023
Sir, should we take form 15ca cb for this payment which is auto debited from our account.
CA R SEETHARAMAN
(Expert)
19 May 2023
No, no TDS can be deducted if the income is not taxable in India.
CA R SEETHARAMAN
(Expert)
19 May 2023
Yes you can take 15ca cb.
Anu Elizabeth Shaju
(Querist)
23 May 2023
Sir, I have one more doubt on this. Should we remit any equilization levy in this case.
CA R SEETHARAMAN
(Expert)
23 May 2023
Equilisation levy applicable on advertisement payment exceeding Rs 1 lac.
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