TDS is not applicable on Domain Registration and Web hosting services in india
TDS is not applicable on domain names & hosting services because there is no liability / requirement whatsoever under the Income Tax Act (Sec 194J) to make such deduction. The reason being, Domain Name Registration & Hosting Services does not constitute “Profession Services” or “Technical Services” because:
By virtue of Sec 194J “Professional Services” means services rendered by a person in the course of carrying on
legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy
or interior decoration or advertising……..
Further “Fees for technical services” means any consideration for the rendering of any managerial, technical or
consultancy services…….
As we are providing none of the above services the question of TDS does not arise.
Sec 194C is out of question because it applies to work contract and other specified contracts.
TDS is not applicable on domain names & hosting services because there is no liability / requirement whatsoever under the Income Tax Act (Sec 194J) to make such deduction. The reason being, Domain Name Registration & Hosting Services does not constitute “Profession Services” or “Technical Services” because:
By virtue of Sec 194J “Professional Services” means services rendered by a person in the course of carrying on
legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy
or interior decoration or advertising……..
Further “Fees for technical services” means any consideration for the rendering of any managerial, technical or
consultancy services…….
As we are providing none of the above services the question of TDS does not arise.
Sec 194C is out of question because it applies to work contract and other specified contracts.