TDS under section 195.


18 March 2025 After reading a few questions on tds under 195, I got a few questions, if anyone can kindly help me understand.

1. If I purchase courses from coursera for personal use. The invoice mentions their foreign address. Do I need to deduct TDS under section 195. I have also purchased a few courses from udemy but the invoices mention Haryana office.
2. As a part of the same question, do I need to deduct tds for payment to Netflix and prime video. Both of the invoice have the India address of Netflix and prime.
3. I have also booked travel air tickets from Agoda and few sites which also have their foreign addresses in the invoice. Do I need to deduct TDS in this case?
4. Also, as an individual, what should I check to know if I need to deduct TDS?

As an individual with no audit or anything, is there any scrutiny for these things

19 March 2025 No need for TDS for personal expenses.
TDS deduction provisions not applicable for individual with no tax audit.

19 March 2025 TDS applicability has no relation wrt criteria of applicability of tax audit for individuals.


19 March 2025 It's not related to TDS applicability.
It's related to TDS obligations.
No need for TDS compliance in case of individual and huf for whom tax audit not applicable.

19 March 2025 Sir, what I mean to say is TDS obligation is based on turnover criteria for individuals and HUF and not tax audit. If you think otherwise, I would want to know reference of relevant part in law please. Thanks

19 March 2025 See the link.
Not knowing the law don't counter my reply.
https://www.incometaxforngos.org/tds-compliances

19 March 2025 Sir, please do not take it personally and lets take this as healthy discussion.
Further, as professionals, it is always a good habit to provide reference from bare act and not random articles.

20 March 2025 The link you shared talks about mode of payments and not about criteria for 'obligation'/applicability. It seems you are a bit away from the question at hand.




You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries