How to deduct TDS on payment made to foreign freelancers through upwork platform

This discussion addresses the deduction of Tax Deducted at Source (TDS) when your company engages foreign freelancers through the Upwork platform and makes payments to Upwork. The core query revolves around the applicability of Section 195 of the Income Tax Act for these transactions. It also seeks clarification on whether these payments fall under the purview of new Equalisation Levy provisions for non-residents.