We have increased Gmail Space, is TDS applicable on the same and which section
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Quick Summary
This discussion explores whether Tax Deducted at Source (TDS) is applicable when Gmail storage space is increased. While some argue it's a product and not a service subject to TDS, others contend that increasing storage is a service. The consensus leans towards Section 194J being applicable, classifying it as an 'Other Information Technology Service' under SAC 998319, thus requiring TDS deduction.
The services provided by the Google is classified under ‘Other information Technology Service’ SAC 998319 and hence the deductor is liable to deduct TDS @ 10% under Section 194J