TDS on Foreign Payment directly on Website

This discussion explores whether Tax Deducted at Source (TDS) is applicable on online payments made to foreign vendors, specifically for services like an "Importer search engine" accessed directly on their website. The initial view is that TDS may not be applicable if the services are rendered outside India and by analogy to payments made to foreign entities like Google for SEO activities. However, it's noted that TDS under Section 195 is generally required for payments to non-residents if the income is considered business income and the non-resident has a business connection or permanent establishment in India, or if the payment is treated as Fees for Technical Services (FTS).