Under Which Section Deduct TDS on Online Advertisement Facebook Service

Dear All Member

Kindly tells me under Which Section I can Deduct TDS on Online Advertisement of Facebook. 

And after deduct  TDS how to Adjust TDS Amunt on  online Prepaid Wallet of Facebook.

 

Thanks With Regards

Ravi SADhiyan

 

 

Replies (5)
Quick Summary
This discussion explores the correct section for deducting Tax Deducted at Source (TDS) on online advertisements, specifically for services like Facebook. While Section 194C is suggested, other members point towards the Equalisation Levy under Section 165 of the Finance Act 2016 as a potential alternative, especially if the service provider has no permanent establishment in India. The thread also touches upon the practicalities of adjusting TDS amounts on online prepaid wallets.

TDS will be deducted u/s 194C
It is not 194C, I believe levy has to be deducted not TDS
Originally posted by : Sampath Kumar
It is not 194C, I believe levy has to be deducted not TDS

 

Kindly Refer Corresponding Provision related to Advertisement .

 

For advertising 194C or 194J will be deducted according to payment
I believe you heard of equalisation Levy under section 165 (Finance act 2016). if the "payee" has no permanent establishment in India. Equalisation Levy @ 6% is applicable. Please read the provisions completely and see if it is applicable for your said case. the comment is purely for knowledge purpose and not intended to be used in practical issues.

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