No TDS u/s 195 on Payments for Icons, Graphics to Foreign Websites

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These days , a business entity may be buying many online contents like -plugins , graphics , icons,images etc from a website which operates outside India. The question which hovers the mind of Indian buyer whether one is required to deduct tax when he buys items like icons, graphics, articles from a website operating from a place outside India and which has no physical presence in India  or any PE in India ? This post is going to discuss that issue and bring before you all the circumstances in which you may not be require to withhold tax under section 195 for payments to such foreign operated websites.

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