No TDS or Form 15CA Required on Payment to Fiverr by Individuals

These days many people , specially youngsters who are software engineer or expert in web technology or graphic designers or experts in multimedia earn by providing their technical services through sites like fiverr or uwork as freelancers .These sites are foreign based market place. The buyers are mostly from foreign countries specially USA & Europe. I earlier published my view on GST registration by freelancers working on fiverr type sites

Now ,even the Indian service providers   buy various type of services on fiverr only for the purpose of completing jobs they got  from foreign clients either on these market place or else where. Two questions that must be bothering all those guys or entities who buy services from fiverr are

  • whether tax should be deducted on the payments made to fiverr?  and
  • Whether Form 15CA required to be filled ?

This post is going to explain why the answer to both the aforesaid question are as under :

(i) Individuals exporter of service- payment by them to fiverr neither tax deductible nor any form required to be filed

(ii) Other than Individuals who are exporter of service- No TDS required, but From 15CA required to be filled