A private limited company, made payment to Amazon (bill in the name of one of the directors) through credit card (by other director or probably his father who is not on management board) of about USD 1500 for hiring server/space in server used by the company. My queries are;
1.Whether this payment is covered by provisions of TDS, if yes then under which section? Now since the 100% payment is already done whether any remedy is available?
2.Who is liable to deduct tax?
3.Whether Forms 15CA and 15CB are required to be filed, if yes then who is suppose to file it, director or company? If not, then why?
4.Any other suggestions/advise.
Whether stand can be taken that since the bill is in individuals name and payment was made through credit card of other individual (irrespective of status of the user of the service), no TDS was required?
CAclubindia
