TDS COMPLIANCE ON PAYMENT TO FREELANCERS OUTSIDE INDIA THROUGH PAYMENT PLATFORMS LIKE UPWORK, PAYPAL

This discussion explores whether Indian companies making payments to freelancers based outside India, using platforms such as Upwork or PayPal, are subject to Tax Deducted at Source (TDS) compliance. While the Equalisation Levy might be the responsibility of the platform itself under Section 166A of the Income Tax Act, the core question remains about the Indian firm's specific TDS obligations in these cross-border transactions.