How to apply section 195 on payments to upwork freelancers.

david goyal (Student CA IPC / IPCC) (31 Points)

15 July 2021  
I am taking services of freelancers out of india through upwork website and payment for that is made to upwork then upwork pay that amount to freelancers.
Payment is directly deducted from bank account by upwork
now problem is that how to deduct tds on that?