Tds on SEO services provided by Non Resident

Whether we need to deduct tds on payment made to Non Resident SEO service provider, if yes, in which sec. do we need to deduct tds? or if no, whether equalisation levy will be deducted on this payment?

Thanks in advance.
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If you want to talk about SEO services, you can visit our website Planetary Accounting And Marketing to provide SEO service, with include the following on-page and off-page.

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