My question is that whether we have to deduct the TDS on Subscription fees for the purchase of OTT Voucher [like Payment Subscription fess for the purchase of Amazon Prime Videos, Hot Star subscription]. Please let me know in which section we have to deduct the TDS.
23 January 2023
TDS @ 10% to be deducted in case the Membership fee payable during the respective Financial Year is more than Rs. 1.8 Lakhs under Section 194I payable during the year. If the membership value for any FY is lesser than 1.8 lakhs, then TDS is not applicable for the FY.