TDS Applicability on digital and online marketing service provider

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The agreement between two companies other party is engaged in the business of digital and online marketing and the invoice is raised for the Reimbursement On Media Spends for May 2022 under which section TDS will be deducted.

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Will reimbursement of media spends attracts TDS? I don't think so. TDS attracts on Consideration paid mentioned in agreement

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