Tax deduction under category 94J


29 September 2010


For information technology i.e, for software sales, now both service tax and sales tax is chargeable.

As we are charging sales tax it comes under the category of sales, is TDS is applicable for the same. Please explain.

CMA. Subhash Kumar Jha (Expert)
29 September 2010

If the software is a customized one as per the customer's specification, the TDS @ 10 % under section 194J will apply.

CMA. Subhash Kumar Jha (Expert)
29 September 2010

But if its a ready-made packaged software... TDS will not apply.

O.D.SHARMA (Expert)
03 October 2010

Any Material/Product with VAT bill not in TDS preview.

Mallika Padmanabhan (Querist)
09 October 2010

I.e., any sales made for packaged software with service tax+sales tax no TDS deduction is applicable

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