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Tds on membership fee for online search engine

This query is : Resolved 

03 May 2013 Dear Experts,
Whether tds shall be made on the membership fee paid by hotel to a non resident (ex. participation fee to google Maps) towards a participation fee for using online search engine u/s 195. When the prospective customers search for a hotel, the hotel name comes first in the search page. Does this payment attract tds u/.s 195? Thanks in advance.

03 May 2013 If the payment is made to non resident, TDS has to be deducted as specified u/s.195



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