02 May 2019
Dear Sir, We are purchase Web Hosting charge of Third Party, Payment shale be made on monthly basis as per his invoice. please suggest regarding TDS deducted of which sanction and rate of Deduction.
02 May 2019
Nature of Web Hosting services does not required any professional or technical knowledge or experties. Thus it should not be covered under 194J. However, the TDS on payment made should be applicable u/s 194C @ 1% (for payment to Individual/HUF) or 2% (for all other cases).