TDS on Linked in sales service

CA Saurabh Avasthi (29 Points)

13 June 2021  
If A Indian company is taking annual subscripttion of Rs 46800 from Linked in company Singapore of sales navigator for getting sales leads to improve sales or subscripttion of Indian company App, In this Indian company required to deduct tax on 46800 ? if required then in which section and rate of TDS??