Tds on software purchase

This query is : Resolved

Ganesh Indore (Querist)
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17 December 2014 dear all what is the percentage of tds for' software purchase? provider has charged service tax in hits invoice.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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18 December 2014 TDS is not applicable on off the self software. If the software is specifically customized as per requirement then TDS will be applicable u/s 194J @ 10%

Rupesh Jain

Rupesh Jain (Expert)
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18 December 2014 tds nt applicable on the software ,tds applicable on the modified software. every seller declare on the bill that he is selling the software as it is .