Income tax · cross-border payments
Internal audit copy lists equalisation levy as separate from TDS on online advertising payments. Levy rates are not copied here.
The internal audit services page says equalisation levy is separate from TDS on online advertising payments. This page does not describe equalisation levy deposit steps or percentages.
Resident agency payments are often discussed under section 194J on internal audit copy, including advertisement payments to agencies. Cross-border digital supply rows include OIDAR GST and TDS analysis and section 195 for foreign payees without stating rates here.
Deductor quarterly reporting for domestic TDS stays on the Form 26Q page and the TDS return filing desk.
The internal audit services page says equalisation levy is separate from TDS on online advertising payments. This page does not state levy percentages or filing forms.
Internal audit copy names advertisement payments to agencies often using section 194J on the professional fees page. Equalisation levy is listed as a separate row from TDS on online advertising payments.
OIDAR services from abroad need GST and TDS analysis together on internal audit copy. That row is on the OIDAR page. This page only repeats the equalisation levy separation line.
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