A Pvt Ltd Company is receiving Data of Confirm Leads(i.e. potential customers data like name, address, telephone, email address) from one of the service providers from US on a monthly basis. I want to know whether TDS to be deducted while making payment or not. I'm preparing Form 15CB for the above mentioned Pvt Ltd Company.
FYI, DTAA between India and USA is here: http://www.advocatekhoj.com/library/agreements/doubletaxation/75.php