18 July 2018
Hello, I have some confusion about the digital marketing field. if the publisher is from our of India and we have to deduct TDS for mobile apps publishing, what will be the TDS percentage for same in case if the client belongs to foreign country?
18 July 2018
TDS not applicable. Equalisation levy of 6% has to be deducted if payment exceed 1 lac. payments of over Rs 1 lakh a year for online advertising to “foreign ecommerce companies” without permanent establishments would attract a levy of 6%.