Applicability of TDS on subcription of e-database

[hemanta debata]

Dear Member,

Could you clarify the applicability of TDS on subscription of e-database, e-journals, e-library etc with relevant case study, if any

Regards

Hemanta

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue? If not please inform.

AI Summary

TDS on e-database subscriptions: withholding obligations may arise for payments to vendors for online journals and libraries. Applicability of TDS on subscription payments for electronic databases, e-journals and e-libraries is queried to determine whether such subscription fees attract withholding obligations under the TDS regime and whether they should be treated as payments chargeable to tax at source, with a request for relevant case law or practical guidance.