Applicability of tds rules for the professional service

It is quite confusing I think, Ok in this case, whom will u be paying? how much?

Thanks for your reply. We will be paying web development professionals who are working in India only. They are selected through bidding process. 

The freelancer.com is a australia based company. We will be paying Rs. 52, 000/- (plus 3% process fee+ 2.45% deposit fees through credit card)

Ok, so in that case, the payee will be freelancer.com, Australia. In this case, u need to deduct TDS u/s 195 @ 30% + EC @ 3%. That means u will have gross up the amount. Since u say u would be making payment thru credit card, form 15CA, 15CB may not be required I think.

Dear madam,

I appreciate your time and knowledge for answering the queries. Thank you. 

The website owner has not provided the PAN no. which is supposed to be registered in India. In this case how can I deduct TDS. Are their any similar cases where I can refer to? It would be so nice of you if you elabarate little bit.

thank you in anticipation.

Even if there is no PAN, u can deduct 30% in this case. Bcoz, rate of tax applicable, if no PAN means, 20% or the rate in force (i.e. 30% in this case), whichever is higher. For more details:

https://www.sircoficai.org/downloads/cpe-materials/Section_195_related.pdf

https://www.incometaxindia.gov.in/Charts%20%20Tables/TDS%20Rates.htm

Thank you very much for the clarification