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..
Menu
Tds applicable for email payments
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
Recent Threads
- Form 26QB: Assessment Year Based on Payment Date o
- Revision of Tax Audit
- IT Return 2023-24
- LUT for Companies Using EVC and Not DSC?
- UDIN Generation 44ADA
- Working with a CA as an NRI: Proper Income-tax e-F
- Taxation on ETF
- Gstr9 8f is used for 2023-24 reversal
- Delayed filing of 26QB, and received a penalty off
- Notice Period Calculated for Transactions above Rs
Related Threads
CAclubindia
