Tds on server usage from ot side country

This discussion clarifies the Tax Deducted at Source (TDS) implications for server usage originating from outside your country. It highlights that Section 195 of the Income Tax Act is generally applicable, treating server usage as a royalty payment. However, it distinguishes this from web hosting charges, which are typically not considered royalty. The advice suggests referring to Section 115A if Section 195 is deemed not applicable.