Process for Deduction & Refund of TDS on Payments to Zoho Corporation (u/s 194J)

1. Scope

This process applies to all payments made to Zoho Corporation Pvt. Ltd. for professional or technical services (e.g., Zoho subscription), where TDS deduction under Section 194J of the Income Tax Act, 1961 is applicable.

2. TDS Deduction Steps

Make full payment of subscription fees to Zoho.

1. Identify Applicable Transactions
• Any invoice from Zoho Corporation for professional/technical services is covered under Section 194J.
• Current TDS rate u/s 194J: 10% (unless a lower/nil deduction certificate is provided).
2. Calculate TDS
• TDS is deducted only on the service value, excluding GST.
  Example:
  Service Value: ₹1,00,000
  GST @18%: ₹18,000
  TDS = ₹1,00,000 × 10% = ₹10,000
  Payment to Zoho = ₹1,18,000 − ₹10,000 = ₹1,08,000
3. Deposit TDS
• Deposit TDS via Challan ITNS 281 under Section 94J before the due date (usually 7th of the next month).
4. File TDS Return
• File Form 26Q for the relevant quarter.
• Use Zoho’s PAN: AAACZ4322M.

3. Issuance of TDS Certificate (Form 16A)

1. Download Form 16A from the TRACES portal.
2. Verify details:
• PAN: AAACZ4322M
• Company Name: Zoho Corporation Pvt. Ltd.
• Amount deducted
• Period of deduction (Q1/Q2/Q3/Q4)

4. Sending TDS Certificate to Zoho

1. Prepare Email
• To: tds@zohocorp.com (refund processing)
• CC: ar.zstoreind@zohocorp.com (accounts team)
• Subject: TDS Certificate for [Period] – [Your Company Name]
2. Attach:
• PDF of Form 16A
• Invoice copy
• Proof of payment (bank advice showing TDS deduction)
3. Sample Email

 Please find attached the TDS certificate (Form 16A) for the period [Quarter/Year] towards payments made to Zoho Corporation Pvt. Ltd. under Section 194J.

Details:

Invoice No: [Invoice Number]

Invoice Date: [Date]

Gross Invoice Value: ₹[Amount]

TDS Deducted: ₹[Amount]

Challan No: [Challan Number]

Date of Deposit: [Date]

Kindly confirm receipt and initiate refund/credit at your end.

Regards, 

[Your Name] 

[Your Company Name] 

5. Zoho’s Official Details for TDS & Records

• Company Name: Zoho Corporation Pvt. Ltd.
• Address: 942, Krisp IT Park, Vandalur-Kelambakkam Road, Kizhakottaiyur Village, Vandalur Taluk, Chengalpattu, Tamil Nadu, 600127.
• PAN: AAACZ4322M
• GST: 33AAACZ4322M2Z9
• TAN: CHEZ03229C
• CIN: U40100TN2010PTC075961
• Bank Account: HDFC Bank Ltd., A/c No. 50200026430541, IFSC HDFC0001225
• Email (Accounts – Zoho Products): ar.zstoreind@zohocorp.com
• Email for TDS Refund Processing: tds@zohocorp.com
• Contact Person: Vijayalakshmi A, Tel: +91 44 6965 6278, Mobile: 8939988287

6. Refund/Adjustment by Zoho

• Zoho will verify the TDS certificate and adjust the amount against future subscription renewals or issue a refund.
  

Sample request letter attached.