Tax Deduction Terms for Creators

1. Definitions

• Creator: An individual or entity registered on Oye Creators who performs gigs and earns fees.
• TDS: Tax Deducted at Source under the Income-tax Act, 1961.
• TCS: Tax collected at source by an electronic commerce operator under Section 52 of the Central Goods and Services Tax Act, 2017. References to tax collection under Section 206C of the Income-tax Act, 1961 apply only where that provision is attracted to a particular transaction.
• PAN: Permanent Account Number issued by the Income Tax Department of India.

2. TDS & TCS Applicability

• TCS: 1% of the total gig fee will be collected by Oye Creators at source and remitted to the government.
• TDS: 10% of the total gig fee will be deducted at source and remitted to the government.
• These deductions apply to all Creators. The provision under which tax is deducted, and the applicable rate, are determined as set out in Section 7, and are stated on each payout advice.

3. PAN Verification & Inactive PAN

• Creators must provide a valid PAN during onboarding.
• If a Creator's PAN is marked inactive, invalid, or not provided, a higher TDS rate of 20% will be applied, in accordance with Section 206AA of the Income-tax Act.

4. Self-Declaration & Exemption

• A Creator remains responsible for reporting and paying tax on their own income, and confirms this at onboarding.
• An undertaking by a Creator to manage their own tax liability does not relieve Oye Creators of its statutory obligation to deduct. Deduction continues to be made as required by law.
• A Creator who wishes tax to be deducted at a lower rate, or not at all, must obtain a certificate under Section 197 of the Income-tax Act, 1961 and record it against their account before the payout is processed. See Section 10.
• Declarations in Form 15G or Form 15H are not applicable to professional or contractual receipts of this kind and cannot be used to obtain exemption from deduction on campaign fees.

5. Digital Agreement Execution

• All tax-related declarations and the platform agreement must be signed electronically via the Platform's digital signature mechanism.
• Only upon successful digital execution will any TDS exemptions be honored.

6. Indemnification & Governing Law

• The Creator shall indemnify and hold harmless Oye Creators from any tax claims, penalties, or interest arising from incorrect PAN details or false declarations.
• These terms are governed by the laws of India and disputes will be subject to the courts of Pune, Maharashtra.

7. Which Deduction Applies

7.1 The provision under which tax is deducted depends on how the engagement is structured. Where Oye Creators acts as an e-commerce operator facilitating a supply between a Creator and an Enterprise Client, deduction is made under Section 194-O of the Income-tax Act, 1961. Where Oye Creators engages a Creator directly for professional or technical services, deduction is made under Section 194J. Where the engagement is a works contract, Section 194C may apply.

7.2 The applicable provision, the rate and the amount deducted are stated on every payout advice issued to the Creator. If a Creator believes the wrong provision has been applied, they may raise a query under Section 14 before the quarterly return for that period is filed.

7.3 Rates are those in force on the date of credit or payment, whichever is earlier. Where the Government changes a rate or threshold, the revised rate applies automatically from its effective date without further notice.

8. Barter, Gifting & Non-Monetary Consideration

8.1 Many campaigns are settled wholly or partly in products, services, vouchers, travel, stay or experiences rather than cash. Under Section 194R of the Income-tax Act, 1961, a benefit or perquisite provided in the course of business is subject to tax deduction, whether it is provided in cash, in kind, or partly in each.

8.2 Where a Creator receives a non-monetary benefit through the platform, the benefit is valued at the fair market value of the item or service, or at the purchase price where it was bought specifically for the campaign, and is reported as consideration.

8.3 Where the consideration is wholly in kind, or the cash portion is insufficient to cover the deduction, the Enterprise Client or the Creator must place the tax amount with us before the benefit is released, or the Creator must furnish evidence that the tax has been paid directly. We are not obliged to release a benefit until the deduction has been funded.

8.4 Creators should retain evidence of what they received, including the brief, the shipment record and the declared value, as they remain responsible for reporting the benefit in their own return.

8.5 Products returned unused within the period specified in the brief, and recorded as returned in the platform, are not treated as a benefit retained by the Creator.

9. Goods & Services Tax

9.1 Registration: A Creator supplying services through an electronic commerce operator may be required to register under the Central Goods and Services Tax Act, 2017, irrespective of turnover, subject to the exemptions notified from time to time. Whether registration is required is the Creator's own determination, and Creators are encouraged to take independent advice.

9.2 GSTIN: Creators who are registered must record a valid GSTIN in their platform profile. Where a valid GSTIN is recorded, invoices are raised accordingly and GST is shown separately.

9.3 Tax collected at source under GST: Where Oye Creators is required to collect tax at source under Section 52 of the CGST Act, 2017 in respect of taxable supplies made through the platform, the amount collected is reflected in the Creator's payout advice and in the statement filed in Form GSTR-8. Creators may claim credit for it in their electronic cash ledger.

9.4 Place of supply and invoicing: Invoices are generated in the Creator's name where the Creator is registered, and on a self-billing basis where we are permitted to do so. Creators are responsible for the accuracy of the GSTIN, legal name and address recorded in their profile.

9.5 Enterprise Clients: GST on platform fees charged to Enterprise Clients is dealt with in the Payment & Billing Terms.

10. Lower or Nil Deduction

10.1 A Creator who wishes tax to be deducted at a lower rate, or not at all, must obtain a certificate from the Assessing Officer under Section 197 of the Income-tax Act, 1961 and upload it to their platform profile before the payout is processed.

10.2 A certificate takes effect only from the date it is recorded against the Creator's account, applies only for the period and up to the threshold stated in it, and does not operate retrospectively. Tax already deducted and remitted cannot be reversed by us; the Creator must claim credit or refund in their return.

10.3 Declarations in Form 15G or Form 15H are not applicable to professional or contractual receipts of this kind, and cannot be used to obtain exemption from deduction on campaign fees.

10.4 A Creator's undertaking to discharge their own tax liability does not relieve the deductor of its statutory obligation. Deduction will continue to be made as required by law regardless of any such undertaking.

11. Non-Resident Creators

11.1 Payments to a Creator who is not resident in India are subject to deduction under Section 195 of the Income-tax Act, 1961 at the rates in force, read with any applicable Double Taxation Avoidance Agreement.

11.2 To claim a treaty benefit, a non-resident Creator must furnish a valid Tax Residency Certificate, Form 10F and a declaration of no permanent establishment in India, before the payout is processed. Where these are not furnished, deduction is made at the rate under domestic law.

11.3 Equalisation levy or any successor charge, where applicable to a transaction, is dealt with separately and disclosed on the payout advice.

12. Certificates, Statements & Credit

12.1 Tax deducted is deposited with the Central Government within the statutory timeline, and reported in the quarterly statement for the relevant period.

12.2 A certificate of deduction in Form 16A is made available to the Creator after the quarterly statement for that period has been processed. Certificates are downloadable from the Creator's account.

12.3 Creators should verify credit in their Form 26AS and Annual Information Statement. Credit appears only after the quarterly statement is processed, which may be several weeks after the payout.

12.4 Where a deduction has been reported against an incorrect PAN or amount, the Creator must notify us under Section 14 so that a correction statement can be filed. Corrections depend on the statutory revision window and cannot be guaranteed once that window has closed.

13. Records & Retention

13.1 Tax records, including invoices, payout advices, declarations, certificates and statements, are retained for the period required by the Income-tax Act, 1961 and the CGST Act, 2017, as set out in the Data Retention Policy.

13.2 These records are retained even where a Creator closes their account or requests deletion of their data, because retention is required by law. They are held apart from the active profile and are not used for any other purpose. See Data Deletion.

14. Queries & Disclaimer

14.1 Questions about a deduction, a certificate or a payout advice may be raised at Support@ttlmedia.in with the payout reference, or through the Grievance Redressal process.

14.2 This page is a summary of how deductions are operated on the platform. It is not tax advice, and it does not cover every circumstance. Rates, thresholds and provisions change; the position in force on the date of credit or payment governs. Creators and Enterprise Clients should take their own professional advice on their tax position.