What is the tds rate of HOSTING AND INFORMATION TECHNOLOGY (IT) INFRASTRUCTURE PROVISIONING SERVICES(998315).
Is this service covered under 194J under technical service and tds rate- 2%?
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Hosting and information technology provisioning services
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Hey Sakshi!
Regarding TDS on Hosting and IT Infrastructure Provisioning Services (SAC 998315):
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These services generally fall under the category of technical services.
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As per Section 194J of the Income Tax Act, TDS on fees for technical services is deducted at 2%.
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So yes, TDS @ 2% under Section 194J applies to Hosting and IT Infrastructure Provisioning Services.
Just ensure the payment is towards professional/technical services and not towards sale of goods or other categories.
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