TDS ON online Library subscription | e learning & subscription services

Do we need to deduct the TDS on online subscripttions? E learning & Subscripttion service.

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Generally, TDS is not required on standard, off-the-shelf online library subscripttions or pre-recorded e-learning services because they are treated as the purchase of a copyrighted article/access right rather than a technical service. However, if the service involves live, customized interactive training or payments to a foreign vendor, TDS may apply under Section 194J or Section 195 respectively.

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