TDS on Subscription of online access of Database

Is your company selling goods on e-commerce platform?

An E-commerce operator is a person who owns, operates, or manages a digital/electronic facility for the sale of goods and services. He is responsible for making payments to the e-Commerce participant on such sales.

An E-commerce participant is a person who sells goods, services, or both through an electronic facility provided by an E-commerce operator. 

According to Section 194O, an E-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an E-Commerce participant.

TDS u/s. 194 O relevant to  facilitating any sale of goods or providing services through an E-Commerce participant, which is not applicable here.

As per the services availed, sec. 194J seems to be more appropriate.

You are welcome.