Tds applicable for email payments

I have 95 user account with Gmail. their charges is 142500 per annum. please advise whather tds is applicable or not? if yes, then which section?

i think if should be under Technical Service.

please help..

Replies (3)

TDS is applicable under section 194J - informatin technology @ 10%. Let's see others view also

Hi Deepak,

Your view is correct. You are making use of the technology owned by Google, hence it is royalty payment which is subject to withholding u/s 194J.

Regards,

CA Hariprasad Nayak

Thanks your sir

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