Easy Office
LCI Learning

Tds on import of licenses u/s 195

This query is : Resolved 

11 November 2013 We have procured several licenses. Licenses delivered in dongles. Dongle can be installed on server and interface can be used by multiple users. We can not further sale these dongles. Dongles use for internal development purpose.

More about the product :

http://www.cinegy.com/jml/index.php/en/news-mainmenu-141/latest-news-mainmenu-65/373-cinegy-launches-version-93-of-cinegy-multiviewer.html

Description on the invoice is - Cinegy HD workflow software with SLA support, update and subscription fee. There is no break up of software price and support,update and subscription on the invoice.

County - Germany

Please advise on Tax as per Income tax and DTAA assuming vendor has India PAN.

Regards,
Mehul

12 November 2013 should be covered under royalty Article 12.

Even if you bifurcate, the other part will get covered in technical services.

both attract 10% TDS.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries