Delhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15% Certificate Issued to US Firm

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Delhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15% Certificate Issued to US Firm

Direct Tax

Published on

26/02/2026

By Mariya Paliwala

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The Delhi High Court has set aside a 15% tax deduction certificate issued to US-based Beeline Com LLC and directed the Income Tax Department to issue a fresh certificate at 2% under Section 197 of the Income Tax Act, 1961. The bench of Justice Dinesh Mehta and Justice Vinod Kumar has observed that the petitioner…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Delhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15% Certificate Issued to US Firm

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