Tds deduction on payment of subscription fee to linkedin

Dear All, Our client is paying Linkedin subscriptttion fee for 70 employees for executive search and total amount our client paid is 2400*70 per month,My question is whether our client need to deduct TDS on payment made to Linkedin ireland.All invoices are of Linkedin ireland. Kindly reply with supporting provisions and case laws. Thanks Naveen Read more at: /forum/tds-deduction-on-payment-of-subscripttion-fee-to-linkedin-358933.asp