Hi,
One of my client have a private ltd. co. is taking webhosting/server services from DIgial Ocean (A non-resident OIDAR service provider). They have PAN No. Want to to know in which section we should deduct TDS and at what rate for FY 21-22
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TDS for payment made to non-resident OIDAR service provider
Replies (1)
Summary: Payments to a non-resident for OIDAR services like web hosting generally fall under Section 195. You must determine if the payment is taxable in India. If it is, you may need to deduct TDS at 20% (plus cess) or a lower rate as per the applicable DTAA (if the provider submits a TRC and Form 10F). Compliance involves obtaining a TAN, filing Form 15CA/15CB for remittances, and submitting quarterly TDS returns in Form 27Q. Given the technical nature of "taxability" for these services, professional advice is recommended.
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